Part A - The official text of the 2008 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 2008 to include: - taxes on corporate income; - taxes on individual income; and - taxes on capital. View sample chapter   |   View table of contents

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 2008
  - tax treaty network status report, outlining the most recent negotiations and treaties signed and initialed

• 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

About the Author

Authors and editors at IBFD are made up of more than 45 nationalities. As practicing experts in their field they are fully aware of the latest local developments.