What OECD Model Tax Convention on Income and on Capital: Condensed Version 2017 requires
The OECD Model Tax Convention 2017 provides the global standard framework for bilateral tax treaties to eliminate double taxation and prevent fiscal evasion. It establishes rules for residence tie-breaker (Article 4), permanent establishment (PE) thresholds (Article 5), taxation of dividends (Article 10), interest (Article 11), royalties (Article 12), capital gains (Article 13), and mandates exchange of information (Article 26) and mutual agreement procedures (Article 25) between tax authorities.
Pillar: Tax & Transfer Pricing · Authority: Organisation for Economic Co-operation and Development (OECD) · Version: 1.0.0 · Last updated:
Primary source: https://www.oecd.org/tax/treaties/oecd-model-tax-convention-on-income-and-on-capital-2017-full-version-9789264306097-en.htm
SHA-256 integrity: dbcf8e3d92281536f0ab912f512627eb0b371419cfad34b9aa8f77ec15f94c3b
Primary Citations — 9 traced to source
- OECD Model Tax Convention 2017, Article 4 - Residence
- OECD Model Tax Convention 2017, Article 5 - Permanent Establishment
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