You have no items in your shopping cart.

Model Tax Convention on Income and on Capital: Condensed Version 2017

Model Tax Convention on Income and on Capital: Condensed Version 2017

  • Author:
  • Publisher: OECD Publishing
  • ISBN: 9789264287945
  • Published In: February 2018
  • Format: Paperback , 496 pages
  • Jurisdiction: International ? Disclaimer:
    Countri(es) stated herein are used as reference only
HKD 845.30
Delivery Time: around 2-3 weeks
Extra 2-10 working days working days if shipping address outside Hong Kong
Free delivery HK & China?
Hong Kong: free delivery (order over HKD 500)
China: free delivery (order over RMB 500)
OR
  • Description 
  • Contents 
  • Details

    This publication is the tenth edition of the condensed version of the OECD Model Tax Convention on Income and on Capital.

    This shorter version contains the articles and commentaries of the Model Tax Covention on Income and Capital as it read on 21 November 2017, but without the historical notes and the background reports included in the full version.

  • Introduction 7
    Model Convention with respect to Taxes on Income and on Capital (Articles)19
    Commentaries on the Articles of the Model Tax Convention 45
    -Commentary on Article 1 (Persons covered)  47
    -Commentary on Article 2 (Taxes covered)   77
    -Commentary on Article 3 (General definitions) 80
    -Commentary on Article 4 (Resident) 85
    -Commentary on Article 5 (Permanent establishment) 94
    -Commentary on Article 6 (Income from immovable property) 130
    -Commentary on Article 7 (Business profits) 132
    -Commentary on Article 8 (Shipping, inland waters transport and air transport) 176
    -Commentary on Article 9 (Associated enterprises) 183
    -Commentary on Article 10 (Dividends) 187
    -Commentary on Article 11 (Interest)  208
    -Commentary on Article 12 (Royalties) 224
    -Commentary on Article 13 (Capital gains)  243
    -Commentary on Article 14 [Deleted]  255
    -Commentary on Article 15 (Income from employment) 256
    -Commentary on Article 16 (Director's fees)  279
    -Commentary on Article 17 (Entertainers and sportspersons)  281
    -Commentary on Article 18 (Pensions) 292
    -Commentary on Article 19 (Government service) 310
    -Commentary on Article 20 (Students)  315
    -Commentary on Article 21 (Other income) 316
    -Commentary on Article 22 (Capital)  320
    -Commentary on Articles 23 A and 23 B (Exemption and credit methods for eliminating double taxation) 323
    -Commentary on Article 24 (Non-discrimination) 349
    -Commentary on Article 25 (Mutual agreement procedure) 371
    -Commentary on Article 26 (Exchange of Information) 414
    -Commentary on Article 27 (Assistance in collection of taxes) 434
    -Commentary on Article 28 (Members of diplomatic missions and consular posts) 443
    -Commentary on Article 29 (Territorial extension) 445
    -Commentary on Articles 30 and 31 (Entry into force and termination) 446
    Non-OECD economies’ positions on the OECD Model Tax Convention  447
    Annex – Recommendation of the OECD Council concerning the Model Tax Convention on Income and on Capital  491

You may also be interested in these books:

The Chief HR Officer
The Chief HR Officer

List Price: HKD 600.00

HKD 534.00 Save HKD 66.00 (11%)

Brand for Talent
Brand for Talent

List Price: HKD 300.00

HKD 267.00 Save HKD 33.00 (11%)

Optimize Your Greatest Asset -- Your People
Optimize Your Greatest Asset -- Your People

List Price: HKD 600.00

HKD 534.00 Save HKD 66.00 (11%)

THREE: The Human Resources Emerging Executive
THREE: The Human Resources Emerging Executive

List Price: HKD 350.00

HKD 311.50 Save HKD 38.50 (11%)

Advancing Human Resource Project Management
Advancing Human Resource Project Management

List Price: HKD 800.00

HKD 712.00 Save HKD 88.00 (11%)

Misplaced Talent: A Guide to Better People Decisions
Misplaced Talent: A Guide to Better People Decisions

List Price: HKD 300.00

HKD 267.00 Save HKD 33.00 (11%)

Developing Human Capital
Developing Human Capital

List Price: HKD 600.00

HKD 534.00 Save HKD 66.00 (11%)

Predictive Analytics for Human Resources
Predictive Analytics for Human Resources

List Price: HKD 500.00

HKD 445.00 Save HKD 55.00 (11%)

Resourcing and Talent Management, 6th Edition
Resourcing and Talent Management, 6th Edition
HKD 540.00
Managing People and Organisations
Managing People and Organisations
HKD 540.00
Common Sense Talent Management
Common Sense Talent Management

List Price: HKD 550.00

HKD 489.50 Save HKD 60.50 (11%)

Employee Engagement
Employee Engagement

List Price: HKD 388.00

HKD 345.32 Save HKD 42.68 (11%)

Reward Management
Reward Management

List Price: HKD 300.00

HKD 267.00 Save HKD 33.00 (11%)

Performance Management
Performance Management

List Price: HKD 300.00

HKD 150.00 Save HKD 150.00 (50%)

Armstrong's Handbook of Human Resource Management Practice, 13th Edition
Armstrong's Handbook of Human Resource Management Practice, 13th Edition

List Price: HKD 480.00

HKD 427.20 Save HKD 52.80 (11%)

HR Bible
HR Bible

List Price: HKD 295.00

HKD 206.50 Save HKD 88.50 (30%)

Simply HR
Simply HR

List Price: HKD 320.00

HKD 160.00 Save HKD 160.00 (50%)

Employment Law in China, 4th Edition
Employment Law in China, 4th Edition

List Price: HKD 800.00

HKD 400.00 Save HKD 400.00 (50%)

Hiring Greatness: How to Recruit Your Dream Team and Crush the Competition
Hiring Greatness: How to Recruit Your Dream Team and Crush the Competition

List Price: HKD 270.00

HKD 240.30 Save HKD 29.70 (11%)