Example: stock market
The oecd model tax convention
Found 2 free book(s)GENERAL EFFECTIVE DATE UNDER ARTICLE 28: 1 DECEMBER …
www.irs.govThe Convention is based to a large extent on the United States draft model income tax convention published by the Department of the Treasury in June 1981 and the OECD model published in January 1977. It takes into account changes in the income tax laws and tax treaty policies of the two countries.
UNITED STATES-THE PEOPLE'S REPUBLIC OF CHINA INCOME …
www.irs.govThe present agreement is based on model income tax treaties prepared by the Department of the Treasury, the United Nations, and the OECD. Like other United States tax treaties, it provides rules for determining the extent to which each country may tax particular types of income. Where the host country may tax, it agrees to impose its