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Model Tax Convention on Income and on Capital Volumes I and II: Loose-leaf Edition Updated 2008

January 19, 2012: The release of the 2010 loose-leaf update has been delayed indefinitely by the OECD.

July 22, 2010: The OECD Council approved updates to the OECD's Model Tax Convention. The 2010 update will include a new Article 7 (Business Profits), and will introduce new text relating to the granting of the benefits of tax treaties with respect to the income of collective investment vehicles, the application of tax treaties to State-owned entities (including sovereign wealth funds), tax treaty issues relating to common telecommunications transactions, and the application of Article 15 (Income from Employment) to employees who work for a short duration in a foreign country.The 2008 Loose-leaf edition below does not include the 2010 update.
             
Model Tax Convention on Income and on Capital July 2005 loose-leaf update Format Loose-leaf without binder OR OECD Model Tax Convention on Income and Capital Updated July 2008 Format Loose-leaf with binder
Catalogue No. 232009021P   Catalogue No. 232009031P
Pages Approx. 600   Pages Approx. 600
Language English; Aussi disponible en français French edition forthcoming   Language English; Aussi disponible en français French edition forthcoming
Price $261.50   Price $489.90
  Not available for purchase at time; awaiting reprint decision by the OECD     Not available for purchase at time; awaiting reprint decision by the OECD

Published by the Organisation for Economic Co-operation and Development, 2009.

Description:
The Model Tax Convention on Income and on Capital is used by both OECD member countries, including Canada, and non-member countries as the basis for the negotiation, application and interpretation of their bilateral tax treaties. The Model and the worldwide network of over 3000 treaties based upon it provide a means of settling on a uniform basis the most common problems that arise in the field of international double taxation. They thus help to prevent those problems from operating as obstacles to the free movement of goods, services, capital and persons between countries.

The OECD Model Tax Convention on Income and on Capital is the benchmark for negotiating, implementing and interpreting tax conventions. Originally developed in order to harmonize conventions between OECD Member countries, its influence is increasingly extending to non-Member countries. This version contains the full text of the Model Tax Convention as read on July 17, 2008, after the adoption of the seventh update by the Council of the OECD. The Model Tax Convention is presented in two volumes:
  • Volume I: contains the Introduction, the wording of the Model Convention and the relevant Commentaries, with historical notes.
  • Volume II: contains the positions of non-Member countries on the Model Tax Convention, the text of OECD reports concerning various aspects of tax conventions, the list of tax treaties concluded between OECD Member countries and the Recommendation of the OECD Council concerning the Model Tax Convention.
The 2008 Update was released December 2009.

Table of Contents:
  • Introduction
  • Preamble
  • PART I. Articles
    1. Scope of the Convention
    2. Definitions
    3. Taxation of Income
    4. Taxation of Capital
    5. Methods for Elimination of Double Taxation
    6. Special Provisions
    7. Final Provisions
  • PART II. Commentaries (by Article)
  • PART III. Non-Member Country Positions on Articles and Commentary (by Article)
  • PART IV. Previous Reports Related to the Model Tax Convention
  • PART V. List of Tax Conventions on Income and on Capital Between Member Countries
  • PART VI. Recommendation of the OECD Council Concerning the Model Tax Convention
  • PART VII. Text of Previous Models
Also available:
Model Tax Convention on Income and Capital: Condensed Version
Model Tax Convention on Income and on Capital 2008, Electronic Version (eMTC) - USB Memory Stick.

  
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This page last modified: January 19, 2012
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