Statements (23)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
model tax convention
|
| gptkbp:abbreviation |
gptkb:OECD_MTC
|
| gptkbp:appliesTo |
gptkb:tax_law
capital tax |
| gptkbp:basisFor |
many double taxation agreements worldwide
|
| gptkbp:contains |
gptkb:network_protocol
commentary articles |
| gptkbp:firstPublished |
1963
|
| gptkbp:fullName |
gptkb:OECD_Model_Tax_Convention_on_Income_and_on_Capital
|
| https://www.w3.org/2000/01/rdf-schema#label |
OECD MTC
|
| gptkbp:language |
gptkb:French
English |
| gptkbp:latestReleaseVersion |
2017
|
| gptkbp:publishedBy |
gptkb:Organisation_for_Economic_Co-operation_and_Development
|
| gptkbp:purpose |
provide a standard framework for bilateral tax treaties
|
| gptkbp:subjectArea |
international taxation
|
| gptkbp:updated |
periodically
|
| gptkbp:usedBy |
OECD member countries
non-OECD countries |
| gptkbp:website |
https://www.oecd.org/tax/treaties/model-tax-convention-on-income-and-on-capital-condensed-version-20745419.htm
|
| gptkbp:bfsParent |
gptkb:OECD_Model_Tax_Convention
|
| gptkbp:bfsLayer |
5
|