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This publication is the condensed version of the OECD Model Tax Convention on Income and on Capital, which is produced in a loose-leaf format to accommodate yearly updates. This fourth edition contains the full text of the Model Tax Convention as it read on 29 April 2000, but without the historical notes, the detailed list of tax conventions between OECD Member countries and the background reports that are included in the loose-leaf version.

Double taxation -- Treaties. --- Double taxation. --- Taxation. --- Taxation --- Income tax --- Law and legislation. --- Tax laws --- Tax legislation --- Tax regulations --- Law

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This report identifies the issues arising from the development of a multilateral instrument that modifies bilateral tax treaties. Without a mechanism for swift implementation, changes to model tax conventions only widen the gap between the content of these models and the content of actual tax treaties. Developing such a mechanism is necessary not only to tackle base erosion and profit shifting, but also to ensure the sustainability of the consensual framework to eliminate double taxation. This is an innovative approach with no exact precedent in the tax world, but precedents for modifying bilateral treaties with a multilateral instrument exist in various other areas of public international law. Drawing on the knowledge of experts in public international law and taxation, the Report concludes that a multilateral instrument is desirable and feasible, and that negotiations for such an instrument should be convened quickly.

Double taxation -- Treaties. --- Taxation -- Developing countries. --- Taxation. --- Law, Politics & Government --- Law, General & Comparative --- Corporations --- Double taxation. --- Double taxation --- Taxation --- Law and legislation. --- Double taxation conventions --- Gifts --- Income tax --- Inheritance and transfer tax --- Tax treaties --- International taxation (Double taxation) --- Taxation, Double --- Law and legislation --- Conflict of laws

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"International taxation rules allow Apple, Starbucks, and Nike to avoid billions of dollars of taxes. News stories have focused on tax dodging in developed countries, but developing countries lose at least $200 billion per year in tax revenue. In the Global South, an international tax regime designed by the states of multi-national corporations limits the local ability to raise sorely needed tax revenue from foreign investors. How did developing countries give up their right to tax foreign companies? Martin Hearson charts their assimilation into an OECD-led regime from independence through to the present day."--

Double taxation --- Globalization --- International business enterprises --- Investments, Foreign --- Taxation --- BUSINESS & ECONOMICS / Corporate Governance. --- Treaties. --- Economic aspects. --- Law and legislation --- developing countries and global governance, multinational companies and tax, international tax treaties, direct investment by foreign entities, double taxation treaties. --- Duties --- Fee system (Taxation) --- Tax policy --- Tax reform --- Taxation, Incidence of --- Taxes --- Finance, Public --- Revenue --- Business enterprises, International --- Corporations, International --- Global corporations --- International corporations --- MNEs (International business enterprises) --- Multinational corporations --- Multinational enterprises --- Transnational corporations --- Business enterprises --- Corporations --- Joint ventures --- International taxation (Double taxation) --- Taxation, Double --- Conflict of laws --- Investments, Foreign. --- International economic relations. --- Double taxation. --- Law and legislation. --- Taxation. --- Developing countries. --- Developed countries. --- Developed countries --- Developing countries --- Foreign economic relations --- Economic policy, Foreign --- Economic relations, Foreign --- Economics, International --- Foreign economic policy --- Interdependence of nations --- International economic policy --- International economics --- New international economic order --- Economic policy --- International relations --- Economic sanctions --- Capital exports --- Capital imports --- FDI (Foreign direct investment) --- Foreign direct investment --- Foreign investment --- Foreign investments --- International investment --- Offshore investments --- Outward investments --- Capital movements --- Investments --- Tax laws --- Tax legislation --- Tax regulations --- Law --- Emerging nations --- Fourth World --- Global South --- LDC's --- Least developed countries --- Less developed countries --- Newly industrialized countries --- Newly industrializing countries --- NICs (Newly industrialized countries) --- Third World --- Underdeveloped areas --- Underdeveloped countries --- Advanced countries --- Advanced nations --- Developed nations --- Economically advanced countries --- Economically advanced nations --- First World --- Industrial countries --- Industrial nations --- Industrial societies --- Industrialized countries --- Industrialized nations --- Western countries