https://www.youtube.com/watch?v=jrCBU10mVPk Capital Gains as per Article 13 of the OECD Model Tax Convention Comparison of taxation practices prevalent in the OECD Member countries shows the varied taxation practices adopted by states with respect to capital gains taxation. Some countries have adopted No-taxation policy on the Capital gains, whereas some would tax only the enterprises for … Continue reading Capital Gains | Article 13 | OECD Model Tax Convention →