000			01325cam a2200241u 4500
008			850226s1963 fr 000 0 eng
040			_aDLC _cCarP
050	0	0	_aK4473.25 _b.O739 1963
082			_a336.2 _bORG
110	2		_aOrganization for Economic Cooperation and Development.
245	1	0	_aDraft double taxation convention on income and capital; _b[report.
260			_aParis: _bOrganisation for Economic Co-operation and Development, _c1963.
300			_a169 p.:
520			_aThis 1963 report presents the articles on the avoidance of double taxation on income and capital, as agreed upon by the Fiscal Committee. Double taxation is the taxation of a single taxpayer with respect to the same subject matter over the same period in more than one country. This draft aims to inspire further conventions on the elimination of double taxation, a threat to trade and migration. The report includes commentaries on the articles, progress on the elimination of double taxation, and possible future developments.
590			_aobn 22/01/2019
591			_aLoans
650		0	_aDouble taxation
650		0	_aIncome
650		0	_aCapital
856			_uhttps://read.oecd-ilibrary.org/taxation/draft-double-taxation-convention-on-income-and-capital_9789264073241-en#page2
942			_2ddc _cBOOK
949			_a336.2ORG
999			_c12581 _d12581