Search results with tag "Articles of the model"
COMMENTARIES ON THE ARTICLES OF THE MODEL TAX …
www.oecd.orgApplication of the OECD Model Tax Convention to Partnerships”, 1 the conclusions of which have been incorporated below and in the Commentary on various other provisions of the Model Tax Convention. 3. As discussed in that report, a main source of difficulties is the fact that some
ARTICLES OF THE MODEL CONVENTION WITH RESPECT TO …
www.oecd.orgARTICLES OF THE MODEL CONVENTION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL [as they read on 28 January 2003] OECD 3 SUMMARY OF THE CONVENTION TITLE AND PREAMBLE CHAPTER I Scope of the Convention Art. 1 Persons Covered Art. 2 Taxes covered CHAPTER II Definitions
ARTICLES OF THE MODEL - OECD
www.oecd.org2. There shall be regarded as taxes on income and on capital all taxes imposed on total income, on total capital, or on elements of income or of capital, including taxes on gains from the alienation of movable or immovable property, taxes on the total amounts of wages or salaries paid by enterprises, as well as taxes on capital appreciation. 3.