Oecd model tax convention 2017 pdf

Oecd model tax convention 2017 pdf

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This full version contains the full text of the Model Tax Convention as it read on 21 November 2017, including the Articles, Commentaries, non-member economies' Nov 21, 2017 — The 2017 Update primarily comprises changes to the OECD Model Tax Convention (the OECD Model) that were approved as part of the BEPS Package Sep 2, 2021 — Oecd model tax convention 2017 full version pdf. Oecd model tax convention 2017 commentary article 5. Oecd model tax convention 2017 ARTICLES OF THE MODEL CONVENTION [as they read on 21 November 2017] This Convention shall apply to taxes on income and on capital imposed on behalf. by W Schoen · 2022 · Cited by 1 — International Taxation has a new GAAR: the “Principal Purpose Test” as laid down in Art.29(9) OECD Model Tax Convention (2017) and Art.7and the OECD Model Tax Convention on Income and on Capital (the article with its commentary which is now included in the 2017 update of the Model. Nov 21, 2017 — Corrigenda to OECD publications may be found on line at: oecd.org/about/publishing/corrigenda.htm. © OECD 2017. You can copy, download or Apr 25, 2019 — This publication is the tenth edition of the full version of the OECD Model Tax Convention on Income and on Capital. On April 25, 2019, the OECD released the 2017 full version of the Model Tax Convention on Income and on Capital (“MTC”). For more read Transfer Pricing

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