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OECD Model Tax Convention on Income and on Capital (2010 Condensed Version) and Key Tax Features of the Member countries 2011

Three essentials for the price of one! Includes new OECD countries – Estonia, Israel and Slovenia

 

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Title:

OECD Model Tax Convention on Income and on Capital (2010 Condensed Version) and Key Tax Features of the Member countries 2011

Editor(s):

Luis Nouel

Date of publication:

September 2011

ISBN:

978-90-8722-109-6

Type of publication:

Print Book

Number of pages:

854

Terms:

Price includes delivery. View purchase information

Price:
€ 85 / $ 95 (VAT excl.)
Order Print
tab_1
Title:

OECD Model Tax Convention on Income and on Capital (2010 Condensed Version) and Key Tax Features of the Member countries 2011

Editor(s):

Luis Nouel

Date of publication:

September 2011

ISBN:

978-90-8722-109-6

Type of publication:

Print Book

Number of pages:

854

Terms:

Price includes delivery. View purchase information

Price:
€ 70 / $ 85 (VAT excl.)
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OECD Model Tax Convention on Income and on Capital (2010 Condensed Version) and Key Tax Features of the Member countries 2011

Why this book?

This book contains the official text of the OECD Model Tax Convention on Income and on Capital (2010 condensed version), together with the relevant country tax summaries and treaty charts. In addition, the book is supplemented with a current list and short description of previous OECD reports related to the Model Tax Convention.

The country tax summaries provide a concise description of the current direct taxes levied in each OECD Member country, including taxes on corporate income, individual income and capital. Under each of these headings, the domestic situation is described followed by international aspects (both the situation of a resident taxpayer receiving income from abroad and that of a non-resident receiving income from the relevant country).

The fully up-to-date charts provide a simple tool to quickly determine the corporate tax rates and domestic and treaty withholding tax rates on dividends, interest and royalties.

With ease of use in mind, this book provides a complete and handy reference for all of those dealing with international taxation. 

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Sample chapter
 

This book is part of the Travel Companion Series

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Table of contents
 

Part A

 

  • The official text of the 2010 edition of the OECD Model and Commentaries (condensed version)
  • Commentaries on the Articles of the Model Tax Convention
  • Non-Member countries’ positions and recommendations of the OECD Council

Part B

A concise description of the direct taxes levied in each OECD Member country. Fully updated for 2011 to include:
 
  • Taxes on corporate income
  • Taxes on individual income
  • Taxes on capital
Under each of the above headings, the domestic situation is described followed by international aspects (both the situation of a resident taxpayer receiving income from abroad and that of a non-resident receiving income from the relevant country). Each chapter follows a common format to allow direct comparisons to be made between countries.
 

Part C

 

  • Fully updated treaty charts outlining the latest withholding tax rates from one OECD Member country to another under a tax treaty effective on 1 June 2011.
  • Tax treaty network status report, outlining the most recent negotiations and treaties signed and initialled.

Appendices

 

  • Current list and short description of previous OECD reports related to the Model Tax Convention.
  • OECD Discussion Drafts related to the Model Tax Convention

Editor(s)

Luis Nouel
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