United States Model Income Tax Convention of September 20, 1996: Technical Explanation

by U.S. Department of the Treasury

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was the U.S. Treasury Department's draft Model Income Tax Convention, published on June 16, 1981 ("the 1981 Model") and withdrawn as an official U.S. Model on July 17, 1992, the Model Double Taxation Convention on Income and Capital, and its Commentaries, published by the OECD, as updated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...

• Format: Paperback
• Language: English
• ISBN: 1505682355
• ISBN13: 9781505682359
• Release Date: January 2015
• Publisher: Createspace Independent Publishing Platform
• Length: 132 Pages
• Weight: 0.71 lbs.
• Dimensions: 0.3" x 8.5" x 11.0"