endstream Paragraph 2 is from the U.S. Model of May 1977. Double taxation is the taxation of a single taxpayer with respect to the same subject matter over the same period in more than one country.
It provides that terms not defined in the Over the last decades the apportionment of income of associated enterprises resident in different countries has been of increasing im-portance in international taxation. 2016-07-21T11:35:35+02:00 �9�t)8J�FE�h5*:4��P��ҫ�yVQ�]�H���T�.M�]�����g%�}��j)?g�"1S]5����m7�t_�I�^���T�T�==�eFҼ�a/�w��0m�b+7���Ԣ�4fN����,��c��T�~W�����A^5�KL�X3���u�L|�B�l�i,��7Ua}��'!��ȶ���x��{�CWu}PeH�Q������6�0���!��)� ���Ьw�|�ȳ�V���y)������)��mp��M(�$2�'�(h��̏� xmp.did:D02AFA60B21EE31182E7F775F032A4EB endstream endobj 3 0 obj <> endobj 5 0 obj <> endobj 6 0 obj <> endobj 7 0 obj <> endobj 8 0 obj <> endobj 9 0 obj <> endobj 10 0 obj <> endobj 11 0 obj <> endobj 12 0 obj <> endobj 13 0 obj <> endobj 54 0 obj <>/ExtGState<>/Font<>/ProcSet[/PDF/Text]/Properties<>/XObject<>>>/TrimBox[0.0 0.0 419.528 595.276]/Type/Page>> endobj 55 0 obj <>/ExtGState<>/Font<>/ProcSet[/PDF/Text]/Properties<>/XObject<>>>/TrimBox[0.0 0.0 419.528 595.276]/Type/Page>> endobj 56 0 obj <>/ExtGState<>/Font<>/ProcSet[/PDF/Text]/Properties<>/XObject<>>>/TrimBox[0.0 0.0 419.528 595.276]/Type/Page>> endobj 57 0 obj <>/ExtGState<>/Font<>/ProcSet[/PDF/Text]/Properties<>/XObject<>>>/TrimBox[0.0 0.0 419.528 595.276]/Type/Page>> endobj 58 0 obj <>/Font<>/ProcSet[/PDF/Text]/XObject<>>>/TrimBox[0.0 0.0 419.528 595.276]/Type/Page>> endobj 59 0 obj <>/Font<>/ProcSet[/PDF/Text]/XObject<>>>/TrimBox[0.0 0.0 419.528 595.276]/Type/Page>> endobj 60 0 obj <>/Font<>/ProcSet[/PDF/Text]/XObject<>>>/TrimBox[0.0 0.0 419.528 595.276]/Type/Page>> endobj 61 0 obj <>/Font<>/ProcSet[/PDF/Text]/Properties<>>>/TrimBox[0.0 0.0 419.528 595.276]/Type/Page>> endobj 91 0 obj <>stream Introduction 71 4.2.5.2. endobj Application of the OECD Model Tax Convention to Partnerships”, 1 the conclusions of which have been incorporated below and in the Commentary on various other provisions of the Model Tax Convention. Purpose of Article 13(1) 201 3. application/pdf 5 0 obj )E�VZ/b�M��.�=�A�S4���"ɶl�VQ�)q�������x��)C�RL�\����y���|Cǣ�t�lM޾=[�s�߽#�����0� �?��#� S��3����xt��~�p����|�]��,��vg���$���?���I��Kdq!��)��G"�D�B|䡨����y? <> Royalties 87 3.1.1.3. Draft Double Taxation Convention on Income and Capital 1963 This 1963 report presents the articles on the avoidance of double taxation on income and capital, as agreed upon by the Fiscal Committee. False xmp.did:D02AFA60B21EE31182E7F775F032A4EB 11.1 Through one of these updates, produced in 1997, the positions of a number of non-member countries on the Model Convention were added in a second volume in recognition of the growing influence of the Model Convention outside the OECD 3. <>/Font<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 595.32 841.92] /Contents 4 0 R/Group<>/Tabs/S/StructParents 0>> 11.1 Through one of these updates, produced in 1997, the positions of a number of non-member countries on the Model Convention were added in a second volume in recognition of the growing influence of the Model Convention outside the OECD �2K�C{ �ۙZ�v�no�����9�d �u�8��PjE�����q�����>SFI�LK�f�� l�A�5�0�'k��D��������*�+��6�&�LZLh�q��Ls��о�N:��_Sp��‚ù��UY`ּ�����r��rA��يLWs2�ImGC�I]:���\����3b6�����j��#�@�6Q.fT!���!�~a2��!h� ���;��w-�Y��`0t�/Y8�k�ZNW~�* Z����rz�V�,{�ah��8�)��.��*���}G��L:�� � �"@Q凂\X���g ��t@�k$�&X�gx�̋�3���u���黎 p�%XR�}���_��AW���3h_�$��!�o+���)V�?�N ;�>��� �~�8>Wi����*ǝ^���bL ǜ �����ݴ�&5�;�'����J�Ǖ���u�3̈T':�w�CՐ��������g�z?0H*��b���D�@���x������ϟ'�9���'�#��DJ_�&����ޛ�+���o��O���*A,���aC�\Ppto������ ��w8xZ�&;] Draft Double Taxation Convention on Income and Capital 1963 This 1963 report presents the articles on the avoidance of double taxation on income and capital, as agreed upon by the Fiscal Committee. Since then, the pressure to update and adapt the OECD Model to changing economic conditions has progressively xmp.iid:1E8CDCEB254FE6118022811461A24B97 converted
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oecd model tax convention 1977 pdf

October 8, 2020


Adobe InDesign CS6 (Windows)

These comments will be examined at the next meeting of the Working Party. Geographical Scope of Article 13(1) 202 3.1 Bilateral Reach 202 3.2 Versions in 1963 OECD Model and 1977-2005 OECD Models 203 4. %���� <> 3 0 obj 1963 OECD Draft 81 3.1.1. 2016-07-21T11:35:35+02:00 Article 9 of the OECD Model Convention covers the allocation of income of multinational enterprises. H��Wko[���_�ɦ\��aA���Fm��DE!�RꚲJ���{���K�J�B��;wggf�̙]���^��~|{~iNޜ9sz~f�x�l�����8y��3�. 1 0 obj <>>> endobj 2 0 obj <>stream Chapter 3: The Work of the OEEC/OECD on Tax Matters 77 3.1. OECD vs. UN Model Income Tax Convention •Models are mostly identical •But with significant exceptions: –Historically UN Model more source state taxation rights (e.g., services PE, force of attraction, royalty withholding, capital gains real property companies) –UN has not followed OECD’s new Article 7 –UN has not dropped Article 14. This resulted in the publication in 1977 of a new Model Convention. that the Model Convention continues to reflect accurately the views of member countries at any point in time. These recommendations result from consultation with member countries, following the 1963 Draft Convention. Publication date 1987 Related Work OECD model income tax treaties and commentaries. from application/x-indesign to application/pdf xmp.id:1F8CDCEB254FE6118022811461A24B97 endobj <> ���� JFIF ` ` �� C The 1987 OECD report The Taxation of Income Derived from Entertainment, Artistic and Sporting Activities 71 4.2.5.1. endobj }�����G�������t�� ������:�$��$�d���-HWt��k:��{* ���uA'Bd7T�lZRa�@�q��|���r�/�w��%�:��N1�i���-�d`f�s}̂�kjP+u���UQ�}N���t�6?��6{-���*��ܝ���8Q��� �]��bt�L#��X@?� g/ȷ7���(q:���>g���:���0���fZ�j�h�4A/�T�X��rv�jhr X��� Adobe InDesign CS6 (Windows) OECD Model and Other Model Conventions 197 1.1 OECD Model 197 1.2 Other Model Conventions 198 2. Taxation of services in the 1963 OECD Draft 82 3.1.1.1.
This resulted in the publication in 1977 of a new Model Convention. Permanent establishment concept 82 3.1.1.2. The 1977 OECD Model Double Taxation Convention on Income and on Capital 68 4.2.5. This Convention shall not affect the taxation, by a Contracting State, of its residents except with respect to the benefits granted under paragraph 3 of Article 7, paragraph 2 of Article 9 and Articles 19, 20, 23 [A] [B], 24, 25 and 28. Taxation of services in the 1977 OECD Model Convention 91 3.2.1.1. 1977 OECD Model Convention 90 3.2.1. Independent personal services 89 3.2. / 9789065443304 (pbk.) OECD Model Tax Convention for possible inclusion through the next update, which is currently scheduled for 2014. 2016-07-21T11:35:39+02:00 that the Model Convention continues to reflect accurately the views of member countries at any point in time. Double taxation is the taxation of a single taxpayer with respect to the same subject matter over the same period in more than one country. <>>>

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1 0 obj ISBN 9065443304 (pbk.)

%PDF-1.5

default ",#(7),01444'9=82. stream It therefore invites interested parties to send their comments on this discussion draft before 10 February 2012. stream partnerships and associations as nationals of a Contracting State is taken from the OECD Model Draft Income Tax Convention of January, 1977, where it appears in Article 24 (Non-Discrimination). 2016-07-21T11:35:39+02:00 This 1977 report contains the recommendations of the Committee on Fiscal Affairs for the avoidance of double taxation on income and capital. Adobe PDF Library 10.0.1 2 0 obj 1. proof:pdf 4 0 obj $.' Since then, the pressure to update and adapt the OECD Model to changing economic conditions has progressively increased. The guidelines provided by the OECD in the interpretation of article 17 73 4.2.6. x��YKo�8���Q,`��! uuid:b3db9a6a-2045-4bb3-a7a0-74778b8d1264 %PDF-1.4 %���� xmp.did:C9398B1EBCD6E4118428AE0350D33BF7

endstream Paragraph 2 is from the U.S. Model of May 1977. Double taxation is the taxation of a single taxpayer with respect to the same subject matter over the same period in more than one country.
It provides that terms not defined in the Over the last decades the apportionment of income of associated enterprises resident in different countries has been of increasing im-portance in international taxation. 2016-07-21T11:35:35+02:00 �9�t)8J�FE�h5*:4��P��ҫ�yVQ�]�H���T�.M�]�����g%�}��j)?g�"1S]5����m7�t_�I�^���T�T�==�eFҼ�a/�w��0m�b+7���Ԣ�4fN����,��c��T�~W�����A^5�KL�X3���u�L|�B�l�i,��7Ua}��'!��ȶ���x��{�CWu}PeH�Q������6�0���!��)� ���Ьw�|�ȳ�V���y)������)��mp��M(�$2�'�(h��̏� xmp.did:D02AFA60B21EE31182E7F775F032A4EB endstream endobj 3 0 obj <> endobj 5 0 obj <> endobj 6 0 obj <> endobj 7 0 obj <> endobj 8 0 obj <> endobj 9 0 obj <> endobj 10 0 obj <> endobj 11 0 obj <> endobj 12 0 obj <> endobj 13 0 obj <> endobj 54 0 obj <>/ExtGState<>/Font<>/ProcSet[/PDF/Text]/Properties<>/XObject<>>>/TrimBox[0.0 0.0 419.528 595.276]/Type/Page>> endobj 55 0 obj <>/ExtGState<>/Font<>/ProcSet[/PDF/Text]/Properties<>/XObject<>>>/TrimBox[0.0 0.0 419.528 595.276]/Type/Page>> endobj 56 0 obj <>/ExtGState<>/Font<>/ProcSet[/PDF/Text]/Properties<>/XObject<>>>/TrimBox[0.0 0.0 419.528 595.276]/Type/Page>> endobj 57 0 obj <>/ExtGState<>/Font<>/ProcSet[/PDF/Text]/Properties<>/XObject<>>>/TrimBox[0.0 0.0 419.528 595.276]/Type/Page>> endobj 58 0 obj <>/Font<>/ProcSet[/PDF/Text]/XObject<>>>/TrimBox[0.0 0.0 419.528 595.276]/Type/Page>> endobj 59 0 obj <>/Font<>/ProcSet[/PDF/Text]/XObject<>>>/TrimBox[0.0 0.0 419.528 595.276]/Type/Page>> endobj 60 0 obj <>/Font<>/ProcSet[/PDF/Text]/XObject<>>>/TrimBox[0.0 0.0 419.528 595.276]/Type/Page>> endobj 61 0 obj <>/Font<>/ProcSet[/PDF/Text]/Properties<>>>/TrimBox[0.0 0.0 419.528 595.276]/Type/Page>> endobj 91 0 obj <>stream Introduction 71 4.2.5.2. endobj Application of the OECD Model Tax Convention to Partnerships”, 1 the conclusions of which have been incorporated below and in the Commentary on various other provisions of the Model Tax Convention. Purpose of Article 13(1) 201 3. application/pdf 5 0 obj )E�VZ/b�M��.�=�A�S4���"ɶl�VQ�)q�������x��)C�RL�\����y���|Cǣ�t�lM޾=[�s�߽#�����0� �?��#� S��3����xt��~�p����|�]��,��vg���$���?���I��Kdq!��)��G"�D�B|䡨����y? <> Royalties 87 3.1.1.3. Draft Double Taxation Convention on Income and Capital 1963 This 1963 report presents the articles on the avoidance of double taxation on income and capital, as agreed upon by the Fiscal Committee. False xmp.did:D02AFA60B21EE31182E7F775F032A4EB 11.1 Through one of these updates, produced in 1997, the positions of a number of non-member countries on the Model Convention were added in a second volume in recognition of the growing influence of the Model Convention outside the OECD 3. <>/Font<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 595.32 841.92] /Contents 4 0 R/Group<>/Tabs/S/StructParents 0>> 11.1 Through one of these updates, produced in 1997, the positions of a number of non-member countries on the Model Convention were added in a second volume in recognition of the growing influence of the Model Convention outside the OECD �2K�C{ �ۙZ�v�no�����9�d �u�8��PjE�����q�����>SFI�LK�f�� l�A�5�0�'k��D��������*�+��6�&�LZLh�q��Ls��о�N:��_Sp��‚ù��UY`ּ�����r��rA��يLWs2�ImGC�I]:���\����3b6�����j��#�@�6Q.fT!���!�~a2��!h� ���;��w-�Y��`0t�/Y8�k�ZNW~�* Z����rz�V�,{�ah��8�)��.��*���}G��L:�� � �"@Q凂\X���g ��t@�k$�&X�gx�̋�3���u���黎 p�%XR�}���_��AW���3h_�$��!�o+���)V�?�N ;�>��� �~�8>Wi����*ǝ^���bL ǜ �����ݴ�&5�;�'����J�Ǖ���u�3̈T':�w�CՐ��������g�z?0H*��b���D�@���x������ϟ'�9���'�#��DJ_�&����ޛ�+���o��O���*A,���aC�\Ppto������ ��w8xZ�&;] Draft Double Taxation Convention on Income and Capital 1963 This 1963 report presents the articles on the avoidance of double taxation on income and capital, as agreed upon by the Fiscal Committee. Since then, the pressure to update and adapt the OECD Model to changing economic conditions has progressively xmp.iid:1E8CDCEB254FE6118022811461A24B97 converted

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