Model Tax Convention

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2017 UPDATE TO THE MODEL TAX CONVENTION - OECD

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The 2017 pdate primarily comprises changes to the OECD Model Tax Convention U (the OECD Model) that were approved as part of the BEPS Packageor were foreseen as part of the follow -up work on the treaty-related BEPS measures. These changes include the following:

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GENERAL EFFECTIVE DATE UNDER ARTICLE 28: 1 ... - IRS tax …

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The 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.

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Country by Country Reporting - KPMG

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model Competent Authority Agreements (CAA) that could be used to facilitate implementation of the exchange of CbC Reports, based on the Multilateral Convention on Administrative Assistance in Tax Matters (MCAA), bilateral tax conventions or Tax Information Exchange Agreements (TIEAs), respectively.

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Model Tax Convention on Income and on Capital

www.fondazionenazionalecommercialisti.it

OECD MODEL TAX CONVENTION 26 OECD Article 4 RESIDENT 1. For the purposes of this Convention, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature, and

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UNITED STATES-THE PEOPLE'S REPUBLIC OF CHINA INCOME …