This book contains the official text of the OECD Model Tax Convention on Income and on Capital (2017 condensed version), together with the relevant 2019 updated country tax summaries and treaty charts. The country tax summaries provide a concise description of the current direct taxes levied in each OECD member country, including taxes on corporate income, individual income and capital. Under each of these headings, the domestic situation is described, followed by international aspects (both the situation of a resident taxpayer receiving income from abroad and that of a non-resident receiving income from the relevant country). The fully up-to-date charts provide simple tools to quickly determine the corporate tax rates and domestic and treaty withholding tax rates on dividends, interest and royalties. With ease of use in mind, this book provides a complete and handy reference for all those dealing with international taxation.
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