OECD Model Tax Convention on Income and on Capital and Key Tax Features of the Member countries 2008

Part A - The official text of the 2008 edition of the OECD Model and Commentaries (condensed version). - Commentaries on the Articles of the Model Tax Convention - Non-Member countries’ positions and recommendations of the OECD Council Part B A concise description of the direct taxes levied in each OECD Member country. Fully updated for 2008 to include: - taxes on corporate income; - taxes on individual income; and - taxes on capital. Under each of the above headings, the domestic situation is described followed by international aspects (both the situation of a resident taxpayer receiving income from abroad and that of a non-resident receiving income from the relevant country). Each chapter follows a common format to allow direct comparisons to be made between countries. Part C - Fully updated treaty charts outlining the latest withholding tax rates from one OECD Member country to another under a tax treaty effective on 1 June 2008 - tax treaty network status report, outlining the most recent negotiations and treaties signed and initialed Appendices - current list and short description of previous OECD reports related to the Model Tax Convention - OECD Discussion Drafts related to the Model Tax Convention