OECD Model Tax Convention on Income and on Capital
GPTKB entity
Statements (32)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
International Treaty Model
Model Tax Convention |
| gptkbp:abbreviation |
gptkb:OECD_Model_Tax_Convention
|
| gptkbp:author |
gptkb:Organisation_for_Economic_Co-operation_and_Development
|
| gptkbp:basisFor |
Bilateral tax treaties
|
| gptkbp:category |
gptkb:international_relations
OECD publications Tax law |
| gptkbp:contains |
Articles on capital gains
Articles on dividends Articles on elimination of double taxation Articles on exchange of information Articles on interest Articles on mutual agreement procedure Articles on permanent establishment Articles on residence Articles on royalties |
| gptkbp:firstPublished |
1963
|
| https://www.w3.org/2000/01/rdf-schema#label |
OECD Model Tax Convention on Income and on Capital
|
| 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 |
International taxation
|
| 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.htm
|
| gptkbp:bfsParent |
gptkb:OECD_MTC
|
| gptkbp:bfsLayer |
6
|