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Model Tax Convention on Income and on Capital: Condensed Version 2005
OECD. Published by : OECD Publishing
Version: Print (Paperback) + Free PDF
Price:   €53 | $66 | £36 | ¥7200 | 
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Availability: Out of print  Publication date:  27 Sep 2005  Language: English  Pages: 375  ISBN: 9789264011991  OECD Code: 232005051P1  Frequency: Irregular 
 

Other Versions & Languages | Table of contents

This publication is the sixth edition of the Condensed Version of the OECD Model Tax Convention on Income and Capital.  This shorter version contains the full text of the Articles, Commentary, and Country Positions of the Model Tax Convention as it read on 15 July 2005.  It does not include the the historical notes, the detailed list of tax conventions between OECD member countries and the background reports that are included in the Electronic Version or the two-volume looseleaf version.

The full-length version of the OECD Model Tax Convention is now available electronically. This new electronic version includes such features as extensive internal linking, making it easy to link from an article to its commentary; fast searching capabilities; the ability for the user to attach notes to specific areas of text; and cut and paste capabilities. For more information, see the listing. The full-text version with latest updates will also be available soon  in loose-leaf format. See the listing.


Other languages:  French (Out of print) Japanese (Distributed by another publisher) Polish (Distributed by another publisher) Spanish (Distributed by another publisher) Danish (Distributed by another publisher) Croatian (Distributed by another publisher) Chinese (Distributed by another publisher) Bulgarian (Distributed by another publisher)

Superseded by: Model Tax Convention on Income and on Capital: Condensed Version 2008 - (Available)

Other Versions:  E-book - PDF Format

Further reading:
Model Tax Convention on Income and on Capital 2005 -- Electronic Version (eMTC) - Single User (Out of print)



Table of contents:

Introduction
Model Tax Convention on Income and Capital: Articles
Commentaries on Articles of the Convention
Non-Member Country Positions
Annex: Recommendation of the OECD Council

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