INTM159000 - OECD Model Tax Convention and Commentary
Table of contents
| INTM159010 | OECD Model Tax Convention – Introduction |
The content of INTM159030 to INTM159780 is withheld under the Code of Practice on Access to Government Information on the Internet version of this manual because the Inland Revenue does not hold the full copyright.
| INTM159030 | OECD Model Tax Convention on Income and on Capital (January 2003) |
| INTM159080 | OECD Model Tax Convention (January 2003): Commentary on Article 1 – Persons Covered |
| INTM159120 | OECD Model Tax Convention (January 2003): Commentary on Article 2 – Taxes Covered |
| INTM159140 | OECD Model Tax Convention (January 2003): Commentary on Article 3 – General Definitions |
| INTM159160 | OECD Model Tax Convention (January 2003): Commentary on Article 4 – Resident |
| INTM159180 | OECD Model Tax Convention (January 2003): Commentary on Article 5 – Permanent Establishment |
| INTM159220 | OECD Model Tax Convention (January 2003): Commentary on Article 6 – Income from immovable property |
| INTM159240 | OECD Model Tax Convention (January 2003): Commentary on Article 7 – Business Profits |
| INTM159280 | OECD Model Tax Convention (January 2003): Commentary on Article 8 – Shipping, inland waterways transport and air transport |
| INTM159300 | OECD Model Tax Convention (January 2003): Commentary on Article 9 – Associated Enterprises |
| INTM159320 | OECD Model Tax Convention (January 2003): Commentary on Article 10 – Dividends |
| INTM159360 | OECD Model Tax Convention (January 2003): Commentary on Article 11 – Interest |
| INTM159380 | OECD Model Tax Convention (January 2003): Commentary on Article 12 – Royalties |
| INTM159400 | OECD Model Tax Convention (January 2003): Commentary on Article 13 – Capital Gains |
| INTM159420 | OECD Model Tax Convention: Commentary on Article 14 – Independent Personal Services |
| INTM159440 | OECD Model Tax Convention (January 2003): Commentary on Article 15 – Employment |
| INTM159460 | OECD Model Tax Convention (January 2003): Commentary on Article 16 – Directors' Fees |
| INTM159480 | OECD Model Tax Convention (January 2003): Commentary on Article 17 – Artistes and Sportsmen |
| INTM159500 | OECD Model Tax Convention (January 2003): Commentary on Article 18 – Pensions |
| INTM159520 | OECD Model Tax Convention (January 2003): Commentary on Article 19 – Government Service |
| INTM159540 | OECD Model Tax Convention (January 2003): Commentary on Article 20 – Students |
| INTM159560 | OECD Model Tax Convention (January 2003): Commentary on Article 21 – Other Income |
| INTM159580 | OECD Model Tax Convention (January 2003): Commentary on Article 22 – Capital |
| INTM159600 | OECD Model Tax Convention (January 2003): Commentary on Articles 23A and 23B – Methods for Elimination of Double Taxation |
| INTM159640 | OECD Model Tax Convention (January 2003): Commentary on Article 24 – Non-discrimination |
| INTM159660 | OECD Model Tax Convention (January 2003): Commentary on Article 25 – Mutual Agreement Procedure |
| INTM159680 | OECD Model Tax Convention (January 2003): Commentary on Article 26 – Exchange of Information |
| INTM159700 | OECD Model Tax Convention (January 2003): Commentary on Article 27 – Assistance in the Collection of Taxes |
| INTM159740 | OECD Model Tax Convention (January 2003): Commentary on Article 28 – Members of Diplomatic Missions and Consular Posts |
| INTM159760 | OECD Model Tax Convention (January 2003): Commentary on Article 29 – Territorial Extension |
| INTM159780 | OECD Model Tax Convention (January 2003): Commentary on Articles 30 and 31 – Entry into Force and Termination |
