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2002 Reports Related to the OECD Model Tax Convention

Pursuant to Article 1 of the Convention signed in Paris on 14th December 1960, and which came into force on 30th September 1961, the Organisation for Economic Co-operation and Development (OECD) shall promote policies designed: – to achieve the highest sustainable economic growth and employment and a rising standard of living in member countries, while maintaining financial stability, and thus to contribute to the development of the world economy; – to contribute to sound economic expansion in member as well as non-member countries in the process of economic development; and – to contribute to the expansion of world trade on a multilateral, non-discriminatory basis in accordance with. | Issues in International Taxation 2002 Reports Related to the OECD Model Tax Convention OECD Ộ No. 8 I Cover_e.fm Page 1 Monday April 28 2003 1 30 PM Issues in International Taxation 2002 Reports Related to the OECD Model Tax Convention No. 8 OECD ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT I Cover_e.fm Page 2 Monday April 28 2003 1 30 PM ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT Pursuant to Article 1 of the Convention signed in Paris on 14th December 1960 and which came into force on 30th September 1961 the Organisation for Economic Co-operation and Development OECD shall promote policies designed - to achieve the highest sustainable economic growth and employment and a rising standard of living in member countries while maintaining financial stability and thus to contribute to the development of the world economy - to contribute to sound economic expansion in member as well as non-member countries in the process of economic development and - to contribute to the expansion of world trade on a multilateral non-discriminatory basis in accordance with international obligations. The original member countries of the OECD are Austria Belgium Canada Denmark France Germany Greece Iceland Ireland Italy Luxembourg the Netherlands Norway Portugal Spain Sweden Switzerland Turkey the United Kingdom and the United States. The following countries became members subsequently through accession at the dates indicated hereafter Japan 28th April 1964 Finland 28th January 1969 Australia 7th June 1971 New Zealand 29th May 1973 Mexico 18th May 1994 the Czech Republic 21st December 1995 Hungary 7th May 1996 Poland 22nd November 1996 Korea 12th December 1996 and the Slovak Republic 14th December 2000 . The Commission of the European Communities takes part in the work of the OECD Article 13 of the OECD Convention . Publié en francais sous le titre Rapports de 2002 relatifs au Modèle de convention fiscale de 1 OCDE No. 8 OECD 2003 Permission to reproduce a portion of