United States Model Income Tax Convention of September 20, 1996: Technical Explanation (Paperback) (ISBN-13: 9781505682359)

The Model is drawn from a number of sources. Instrumental in its development was the U.S. Treasury Department's draft Model Income Tax Convention, published on June 16, 1981 ("the 1981 Model") and withdrawn as an official U.S. Model on July 17, 1992, the Model Double Taxation Convention on Income and Capital, and its Commentaries, published by the OECD, as updated in 1995 ("the OECD Model"), existing U.S. income tax treaties, recent U.S. negotiating experience, current U.S. tax laws and policies and comments received from tax practitioners and other interested parties.

Author: U. S. Treasury Department
ISBN-10: 1505682355
ISBN-13: 9781505682359
Publisher: Createspace Independent Publishing Platform
Language: English
Published: 01/02/2015
Pages: 132
Format: Paperback
Weight: 0.71lbs
Size: 11.02h x 8.50w x 0.28d