OECD Model Tax Convention

URI: https://gptkb.org/entity/OECD_Model_Tax_Convention

GPTKB entity

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Predicate	Object
gptkbp:instanceOf	international treaty model model tax convention
gptkbp:abbreviation	gptkb:OECD_MTC
gptkbp:author	gptkb:Organisation_for_Economic_Co-operation_and_Development
gptkbp:basisFor	bilateral tax treaties
gptkbp:category	International taxation OECD publications Tax treaties
gptkbp:contains	commentary Observations Articles Protocols Reservations
gptkbp:firstPublished	1963
https://www.w3.org/2000/01/rdf-schema#label	OECD Model Tax Convention
gptkbp:influenced	gptkb:UN_Model_Double_Taxation_Convention
gptkbp:influencedBy	gptkb:League_of_Nations_Model_Tax_Convention
gptkbp:language	gptkb:French English
gptkbp:latestReleaseVersion	2017
gptkbp:purpose	prevent double taxation prevent tax evasion
gptkbp:relatedTo	gptkb:UN_Model_Double_Taxation_Convention gptkb:US_Model_Income_Tax_Convention
gptkbp:subject	double taxation tax treaties
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
gptkbp:bfsLayer	4