Model Tax Convention on Income and on Capital 2014 (Full Version)

1;Foreword;5
2;Table of Contents;7
3;Volume I;11
3.1;Introduction;13
3.1.1;A. Historical background;13
3.1.2;B. Influence of the OECD Model Convention;15
3.1.3;C. Presentation of the Model Convention;17
3.2;Model Convention;27
3.3;Commentaries on the Articles of the Model Convention;99
3.3.1;Commentary on Article 1;101
3.3.2;Commentary on Article 2;161
3.3.3;Commentary on Article 3;169
3.3.4;Commentary on Article 4;185
3.3.5;Commentary on Article 5;209
3.3.6;Commentary on Article 6;293
3.3.7;Commentary on Article 7;299
3.3.8;Commentary on Article 8;425
3.3.9;Commentary on Article 9;449
3.3.10;Commentary on Article 10;463
3.3.11;Commentary on Article 11;533
3.3.12;Commentary on Article 12;583
3.3.13;Commentary on Article 13;643
3.3.14;Commentary on Article 14 [deleted];679
3.3.15;Commentary on Article 15;685
3.3.16;Commentary on Article 16;729
3.3.17;Commentary on Article 17;733
3.3.18;Commentary on Article 18;761
3.3.19;Commentary on Article 19;805
3.3.20;Commentary on Article 20;819
3.3.21;Commentary on Article 21;823
3.3.22;Commentary on Article 22;835
3.3.23;Commentary on Articles 23 A and 23 B;843
3.3.24;Commentary on Article 24;909
3.3.25;Commentary on Article 25;979
3.3.26;Commentary on Article 26;1061
3.3.27;Commentary on Article 27;1117
3.3.28;Commentary on Article 28;1131
3.3.29;Commentary on Article 29;1139
3.3.30;Commentary on Articles 30 and 31;1141
3.4;Non-OECD Economies' Positions on the OECD Model Tax Convention;1145
3.4.1;Introduction;1147
3.4.2;Positions on Article 1 and its commentary;1149
3.4.3;Positions on Article 2 and its commentary;1151
3.4.4;Positions on Article 3 and its commentary;1155
3.4.5;Positions on Article 4 and its commentary;1161
3.4.6;Positions on Article 5 and its commentary;1169
3.4.7;Positions on Article 6 and its commentary;1199
3.4.8;Positions on Article 7 and its commentary;1203
3.4.9;Positions on Article 8 and its commentary;1217
3.4.10;Positions on Article 9 and its commentary;1225
3.4.11;Positions on Article 10 and its commentary;1229
3.4.12;Positions on Article 11 and its commentary;1239
3.4.13;Positions on Article 12 and its commentary;1245
3.4.14;Positions on Article 13 and its commentary;1259
3.4.15;Positions on Article 14 and its commentary [deleted];1263
3.4.16;Positions on Article 15 and its commentary;1267
3.4.17;Positions on Article 16 and its commentary;1271
3.4.18;Positions on Article 17 and its commentary;1273
3.4.19;Positions on Article 18 and its commentary;1277
3.4.20;Positions on Article 19 and its commentary;1279
3.4.21;Positions on Article 20 and its commentary;1281
3.4.22;Positions on Article 21 and its commentary;1287
3.4.23;Positions on Article 22 and its commentary;1289
3.4.24;Positions on Articles 23 A and 23 B and its commentary;1291
3.4.25;Positions on Article 24 and its commentary;1293
3.4.26;Positions on Article 25 and its commentary;1301
3.4.27;Positions on Article 26 and its commentary;1305
3.4.28;Positions on Article 28 and its commentary;1309
3.4.29;Positions on Article 29 and its commentary;1311
4;Volume II;1313
4.1;Previous reports related to the Model Tax Convention;1317
4.2;Transfer Pricing, Corresponding Adjustments and the Mutual Agreement Procedure;1319
4.3;The Taxation of Income Derived from the Leasing of Industrial, Commercial or Scientific Equipment;1359
4.4;The Taxation of Income Derived from the Leasing of Containers;1369
4.5;Thin Capitalisation;1383
4.6;Double Taxation Conventions and the Use of Base Companies;1419
4.7;Double Taxation Conventions and the Use of Conduit Companies;1453
4.8;The Taxation of Income Derived from Entertainment, Artistic and Sporting Activities;1479
4.9;Tax Treaty Override;1511
4.10;The 183 Day Rule: Some Problems of Application and Interpretation;1525
4.11;The Tax Treatment of Software;1543
4.12;Triangular Cases;1577
4.13;The Tax Treatment of Employees' Contributions to Foreign Pension Schemes;1593
4.14;Attribution of Income to Per