Oecd model tax convention commentary 2017 pdf

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Oecd model tax convention commentary 2017 pdf

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Model Tax Convention on Income and on Capital: Condensed Version Rather, the United Nations Model Convention is intended to facilitate the negotiation, interpretation and practical application of bilateral tax treaties based upon its provisions If it happens that the debtor undertakes to bear any tax chargeable 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 These are the main purposes of the OECD Model Tax Convention on Income and on Capital, which provides a means of settling on a uniform basis the most common problems that arise in the field of international juridical double taxation Articles of the Model Tax Convention (free version) Model Tax Convention on Income and on CapitalFull Version. TITLE OF THE CONVENTION Convention between (State A) and (State B) for the elimination of double taxation with respect to taxes on income and on capital and the Subject: Fwd: Model Tax Convention on Income and on Capital: Condensed Versionen - These are the main purposes of the OECD Model Tax Convention on Income and on Capital, which provides a means of settling on a uniform basis the most common This Article institutes amutual agreement procedure for resolving difficulties arising out of the application of the Convention in the broadest sense of the term Model Tax Convention on Income and on Capital: Condensed Version Introduction more info: / Articles of the Model Tax Convention (free version) Model Tax Convention on Income and on CapitalFull Version. Tel()Fax: ()Email: enquiry@ Contact: Mr. Alfred K K CHANRather, the United Nations Model Convention is intended to facilitate the negotiation, interpretation and practical application of bilateral tax treaties based upon its provisions This Article institutes amutual agreement procedure for resolving difficulties arising out of the application of the Convention in the broadest sense of the term. Contact Us. Unit,th Floor, Peninsula Unless it is provided to the contrary by the contract, payment of the tax charged on interest falls on the recipient. Contact Us. Unit,th Floor, Peninsula Centre,Mody Road, TST, Kowloon, Hong Kong.