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Model Tax Convention on Income and on Capital: Condensed Version 2017

ISBN: 9789264287945

El precio original era: 145,60€.El precio actual es: 145,60€. 138,32 IVA incluido

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Fecha de edición 01/12/2017
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656

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MODEL TAX

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SKU: 9789264287945 Autor: Categorias: ,

This publication is the condensed version of the OECD Model Tax Convention on Income and Capital. This shorter version contains the full text of the Model Tax Convention, but without the historical notes, the detailed list of tax treaties between OECD member countries and the background reports that are included in the full-length loose-leaf and electronic versions.

The Model Tax Convention, and the worldwide network of treaties based on it, provide clear consensual rules for taxing income and capital across countries, while avoiding having income or capital taxed twice by two different countries. Because the economic and tax environment is constantly changing, articles and commentary in this model convention are periodically updated.