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OECD Model Tax Convention on Income and on Capital (2017 Condensed Version) and Key Tax Features of Member Countries 2019

Three essentials in one handy reference!
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Title:

OECD Model Tax Convention on Income and on Capital (2017 Condensed Version) and Key Tax Features of Member Countries 2019

Editor(s):
Andrei Cracea
Date of publication:
ISBN:

978-90-8722- 561-2

Type of publication:

Print book

Number of pages:

1,078

Terms:

Shipping fees apply. View shipping information

Price:
EUR 115 / USD 130 (VAT excl.)
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OECD Model Tax Convention on Income and on Capital (2017 Condensed Version) and Key Tax Features of Member Countries 2019
Why this book?
This book contains the official text of the OECD Model Tax Convention on Income and on Capital (2017 condensed version), together with the relevant 2019 updated country tax summaries and treaty charts. 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 simple tools 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 those dealing with international taxation.
 
Downloads
Part A
•The official text of the 2017 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, including:
•taxes on corporate income;
•taxes on individual income; and
•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 charts containing corporate income tax rates and domestic (i.e. non-treaty) withholding tax rates applicable to dividend, interest and royalty payments.
•Fully updated treaty charts outlining the latest withholding tax rates from one OECD member country to another under a tax treaty.
Andrei Cracea is the Editor of the book OECD Model Tax Convention on Income and on Capital and Key Tax Features of Member Countries and of country chapters for the Topical Analyses IBFD database. He has extensive experience in domestic and international taxation, gained in consultancy practices as well as in an industry role.
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