{"id":"https://openalex.org/W4248822158","doi":"https://doi.org/10.1787/mtc_cond-2010-en","title":"Model Tax Convention on Income and on Capital: Condensed Version 2010","display_name":"Model Tax Convention on Income and on Capital: Condensed Version 2010","publication_year":2010,"publication_date":"2010-08-17","ids":{"openalex":"https://openalex.org/W4248822158","doi":"https://doi.org/10.1787/mtc_cond-2010-en"},"language":"en","primary_location":{"id":"doi:10.1787/mtc_cond-2010-en","doi":"https://doi.org/10.1787/mtc_cond-2010-en","is_oa":false,"landing_page_url":"https://doi.org/10.1787/mtc_cond-2010-en","pdf_url":null,"source":{"id":"https://openalex.org/S4210172520","display_name":"Model tax convention on income and on capital. Condensed version","issn_l":"2074-3246","issn":["2074-3246","2074-5419"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310320232","host_organization_name":"Organization for Economic Cooperation and Development","host_organization_lineage":["https://openalex.org/P4310320232"],"host_organization_lineage_names":["Organization for Economic Cooperation and Development"],"type":"book series"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Model Tax Convention on Income and on Capital: Condensed Version","raw_type":"book"},"volume":null,"type":"book","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":null,"display_name":"OECD","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"OECD","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":2.3173,"has_fulltext":false,"cited_by_count":19,"citation_normalized_percentile":{"value":0.92243976,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":98},"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.9810000061988831,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.9810000061988831,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.007600000128149986,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.007300000172108412,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/tax-treaties","display_name":"tax treaties","score":0.5730000138282776},{"id":"https://openalex.org/keywords/double-taxation","display_name":"double taxation","score":0.6380000114440918},{"id":"https://openalex.org/keywords/income-tax","display_name":"income tax","score":0.5609999895095825},{"id":"https://openalex.org/keywords/capital-taxation","display_name":"capital taxation","score":0.9200000166893005},{"id":"https://openalex.org/keywords/international-tax-law","display_name":"international tax law","score":0.5929999947547913}],"concepts":[{"id":"https://openalex.org/C2780608745","wikidata":"https://www.wikidata.org/wiki/Q367293","display_name":"Convention","level":2,"score":0.6753716468811035},{"id":"https://openalex.org/C83646750","wikidata":"https://www.wikidata.org/wiki/Q193893","display_name":"Capital (architecture)","level":2,"score":0.5684728622436523},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.5046268701553345},{"id":"https://openalex.org/C165786947","wikidata":"https://www.wikidata.org/wiki/Q179222","display_name":"Income tax","level":2,"score":0.49162083864212036},{"id":"https://openalex.org/C556758197","wikidata":"https://www.wikidata.org/wiki/Q580018","display_name":"Monetary economics","level":1,"score":0.3513260781764984},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.33863821625709534},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.31471532583236694},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.22126001119613647},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.129874587059021},{"id":"https://openalex.org/C95457728","wikidata":"https://www.wikidata.org/wiki/Q309","display_name":"History","level":0,"score":0.11810022592544556},{"id":"https://openalex.org/C195244886","wikidata":"https://www.wikidata.org/wiki/Q41493","display_name":"Ancient history","level":1,"score":0.045474112033843994}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1787/mtc_cond-2010-en","doi":"https://doi.org/10.1787/mtc_cond-2010-en","is_oa":false,"landing_page_url":"https://doi.org/10.1787/mtc_cond-2010-en","pdf_url":null,"source":{"id":"https://openalex.org/S4210172520","display_name":"Model tax convention on income and on capital. Condensed version","issn_l":"2074-3246","issn":["2074-3246","2074-5419"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310320232","host_organization_name":"Organization for Economic Cooperation and Development","host_organization_lineage":["https://openalex.org/P4310320232"],"host_organization_lineage_names":["Organization for Economic Cooperation and Development"],"type":"book series"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Model Tax Convention on Income and on Capital: Condensed Version","raw_type":"book"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W4238566720","https://openalex.org/W4242469881","https://openalex.org/W4255512296","https://openalex.org/W4251352715","https://openalex.org/W4250373271","https://openalex.org/W4244836792","https://openalex.org/W4210261007","https://openalex.org/W4250270566","https://openalex.org/W4248031094","https://openalex.org/W4234788793"],"abstract_inverted_index":null,"counts_by_year":[{"year":2024,"cited_by_count":1},{"year":2022,"cited_by_count":2},{"year":2020,"cited_by_count":1},{"year":2019,"cited_by_count":1},{"year":2018,"cited_by_count":2},{"year":2017,"cited_by_count":1},{"year":2016,"cited_by_count":2},{"year":2015,"cited_by_count":2},{"year":2014,"cited_by_count":5},{"year":2013,"cited_by_count":1}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2022-05-12T00:00:00"}