This publication is the eighth edition of the full version of the OECD Model Tax Convention on Income and on Capital. This full version contains the full text of the Model Tax Convention on Income and on Capital as it read on 22 July 2010, including the Articles, Commentaries, n…
This publication is the eighth edition of the full version of the OECD Model Tax Convention on Income and on Capital. This full version contains the full text of the Model Tax Convention on Income and on Capital as it read on 22 July 2010, including the Articles, Commentaries, n…
Full version of the OECD Model Tax Convention on Income and on Capital. Contains the full text of the Model Tax Convention as it read on 22 July 2010, with the historical notes, the detailed list of tax conventions between OECD member countries and the background reports that ar…
This important essay is aimed at proposing a new tax system in compliance with the principles of a liberal society. For the author, the target of a rational tax system is not the equality between individuals, but the proportionality of the tax burden with regard to the taxpayer?…
