Open Daily: 10am - 10pm | Alley door pickup 10am - 7pm 3038 Hennepin Ave Minneapolis, MN
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  • Open Daily: 10am - 10pm
    Alley-side Pickup: 10am - 7pm

    3038 Hennepin Ave Minneapolis, MN
    612-822-4611

Open Daily: 10am - 10pm | Alley-side Pickup: 10am - 7pm
3038 Hennepin Ave Minneapolis, MN
612-822-4611
United States Model Income Tax Convention of September 20, 1996: Technical Explanation

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

U. S. Treasury Department

Paperback

General Reference

ISBN10: 1505682355
ISBN13: 9781505682359
Publisher: Createspace
Published: Jan 2 2015
Pages: 132
Weight: 0.71
Height: 0.28 Width: 8.50 Depth: 11.02
Language: English
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was the U.S. Treasury Department's draft Model Income Tax Convention, published on June 16, 1981 (the 1981 Model) and withdrawn as an official U.S. Model on July 17, 1992, the Model Double Taxation Convention on Income and Capital, and its Commentaries, published by the OECD, as updated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.

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