Search results with tag "The model code"

GENERAL EFFECTIVE DATE UNDER ARTICLE 28: 1 DECEMBER …

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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.

Code, Model, Treaty, Tax treaty, The model code