Model tax convention on income and on capital : condensed version, 15 July 2005

Preliminaries......Page 1
CONTENTS......Page 6
INTRODUCTION......Page 8
Commentary on Article 1......Page 50
Commentary on Article 2......Page 70
Commentary on Article 3......Page 73
Commentary on Article 4......Page 78
Commentary on Article 5......Page 86
Commentary on Article 6......Page 110
Commentary on Article 7......Page 112
Commentary on Article 8......Page 132
Commentary on Article 9......Page 139
Commentary on Article 10......Page 144
Commentary on Article 11......Page 162
Commentary on Article 12......Page 174
Commentary on Article 13......Page 188
Commentary on Article 14  Deleted......Page 199
Commentary on Article 15......Page 200
Commentary on Article 16......Page 206
Commentary on Article 17......Page 207
Commentary on Article 18......Page 212
Commentary on Article 19......Page 221
Commentary on Article 20......Page 224
Commentary on Article 21......Page 225
Commentary on Article 22......Page 229
Commentary on Articles 23 A and 23 B......Page 232
Commentary on Article 24......Page 259
Commentary on Article 25......Page 275
Commentary on Article 26......Page 288
Commentary on Article 27......Page 296
Commentary on Article 28......Page 305
Commentary on Article 29......Page 307
Commentary on Articles 30 and 31......Page 308
NON MEMBER COUNTRIES POSITIONS......Page 312
ANNEX  RECOMMENDATION OF THE OECD COUNCIL......Page 342