Buch Details

The main purpose of the Convention is to provide a standardised system to deal with problems of international juridical double taxation (the imposition of comparable taxes in two or more States on the same taxpayer in relation to the same subject matter and for identical periods). This is the 6th edition of the condensed version of this publication, and includes the full text of the Model Tax Convention as it read on 15 July 2005 (but without the historical notes, the detailed list of tax conventions between OECD Member countries and the background reports that are included in the full edition).