This publication includes three recent reports of the Committee on Fiscal Affairs that resulted in changes to the OECD Model Tax Convention on Income and Capital. The first considers how to address situations where it would seem inappropriate to grant the benefits of tax treaties. The second...

This publication includes three recent reports of the Committee on Fiscal Affairs that resulted in changes to the OECD Model Tax Convention on Income and Capital (those changes were included in the update adopted by the Council of the OECD on 28 January 2003): "Restricting the Entitlement to...

This 1963 report presents the articles on the avoidance of double taxation on income and capital, as agreed upon by the Fiscal Committee. 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. This draft aims to...

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...

This publication brings together two reports prepared by the Committee on Fiscal Affairs. The first, "Thin Capitalisation", examines the implications for taxation of the different reliance by companies on debt and equity financing. The second, "The Taxation of Income Derived from Entertainment,...