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Model Tax Convention on Income and on Capital: Condensed Version 2000
OECD. Published by : OECD Publishing
Version: Print (Paperback) + Free PDF
Price:   €52 | $72 | £46 | ¥6700 | 
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Availability: Out of print  Publication date:  29 Aug 2000  Language: English  Pages: 312  ISBN: 9789264185494  OECD Code: 232000551P1  Frequency: Irregular 
 

Other Versions & Languages | Table of contents

This publication is the condensed version of the OECD Model Tax Convention on Income and on Capital, which is produced in a loose-leaf format to accommodate yearly updates. This fourth edition contains the full text of the Model Tax Convention as it read on 29 April 2000, but without the historical notes, the detailed list of tax conventions between OECD Member countries and the background reports that are included in the loose-leaf version.


Other languages:  French (Out of print)

Superseded by: Model Tax Convention on Income and on Capital: Condensed Version 2008 - (Available)

Other Versions:  E-book - PDF Format


Table of contents:

Introduction
Model Tax Convention on Income and Capital (30 Articles)
Commentaries on the Articles of the Model Convention
Non-Member Countries' Positions
Annex. Recommendation of the OECD Council

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