Model Double Taxation Convention on Income and Capital 1977
Author: OECD
Publisher: OECD Publishing
Published: 1977-10-19
Total Pages: 209
ISBN-13: 9264055916
DOWNLOAD EBOOK →This 1977 report contains the recommendations of the Committee on Fiscal Affairs for the avoidance of double taxation on income and capital. These recommendations result from consultation with member countries, following the 1963 Draft Convention. Double taxation is the taxation of a single ...