Chapter II DEFINITIONS ARTICLE 3 GENERAL DEFINITIONS 1. As discussed in that report, a main source of difficulties is the fact that some This full version contains the full text of the Model Tax Convention as it read on 21 November 2017, including the Articles, Commentaries, non-member economies’ positions, the Recommendation of the OECD Council, the … Model Tax Convention on Income and on Capital 2017 (Full Version) This publication is the tenth edition of the full version of the OECD Model Tax Convention on Income and on Capital. For the purposes of this Convention, unless the context otherwise requires: a) the term “person” includes an individual, a company and any other body of persons; b) the term “company” means any body corporate or any entity that is treated as a body corporate for tax purposes; endobj
This publication is the tenth edition of the condensed version of the OECD Model Tax Convention on Income and on Capital.This shorter version contains the articles and commentaries of the Model Tax Convention on Income and Capital as it read on 21 November 2017, but without the historical notes and the background reports that are included in the full version. ), Maharashtra National Law University, Mumbai. This shorter version contains the articles and commentaries of the Model Tax Convention on Income and Capital as it read on 21 November 2017, but without the historical notes and the background reports that are included in the full version. This is the tenth edition of the condensed version of the "OECD Model Tax Convention on Income and on Capital". 1 0 obj
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Application of the OECD Model Tax Convention to Partnerships”, 1 the conclusions of which have been incorporated below and in the Commentary on various other provisions of the Model Tax Convention. Model Tax Convention on Income and on Capital: Condensed Version 2017 Commentary on Article 5. 2017 updates to both the OECD and UN Models seek to clarify the prospective nature of the Commentary on the BEPS-related PE changes for agencies and preparatory or auxiliary activities (OECD Model Commentary paragraphs 4 and 5 of Article 5 and UN Model Commentary paragraph 3.1 of Article 5 ). <>>>
This note includes the contents of the 2017 update to the OECD Model Tax Convention (the 2017 Update). DOI: https://dx.doi.org/10.1787/mtc_cond-2017-8-en Tax Convention and Commentary November 2017 Background Recently, the Organisation for Economic Cooperation and Development (OECD) Council approved the contents of the 2017 Update to the OECD Model Tax Convention (the OECD MC)1. ,�1�g�#vrv�>���Q���5��L�:��YţT�y����w,��9��\p�y+6x����cƙQ,3��6x�z?�X�����]���ݝ߃�8u��}\e� This publication is the tenth edition of the full version of the OECD Model Tax Convention on Income and on Capital. Abstract Among the other achievements of the United Nations, is the development of an entity of international law. This publication is the tenth edition of the condensed version of the OECD Model Tax Convention on Income and on Capital.This shorter version contains the articles and commentaries of the Model Tax Convention on Income and Capital as it read on 21 November 2017, but without the historical notes and the background reports that are included in the full version. <>/ExtGState<>/Pattern<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 595.32 841.92] /Contents 4 0 R/Group<>/Tabs/S/StructParents 0>>
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