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ARTICLES OF THE MODEL CONVENTION WITH RESPECT TO …

ARTICLES OF THE MODEL CONVENTION WITH RESPECT TO …

www.oecd.org

OECD MODEL TAX CONVENTION 6 OECD CHAPTER I SCOPE OF THE CONVENTION Article 1 PERSONS COVERED This Convention shall apply to persons who are residents of one or both of the Contracting States. Article 2 TAXES COVERED 1. This Convention shall apply to taxes on income and on capital imposed on behalf

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Source versus Residence - All Arts Belastingadviseurs

Source versus Residence - All Arts Belastingadviseurs

www.allarts.nl

Summary of Contents Table of Contents ix Preface xxi Chapter 1 Income from Immovable Property (Article 6 OECD Model Convention) 1 Ekkehart Reimer Chapter 2

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Model Convention, OECD MODEL TAX CONVENTION, OECD, Convention, On income, Capital, Source versus Residence