Taxes on Capital According to Article 2(1) and (2) OECD Model Convention 2017

This contribution focuses on taxes on capital according to Art 2 (1) and Art 2 (2) of the OECD MC 2017. In the first part of the contribution, Art 2 and Art 22 of the OECD MC are analyzed in detail and it is illustrated that there is a considerable number of unresolved issues in this regard. Thereafter, a comprehensive historical analysis of taxes on capital in Model Conventions for the avoidance of double taxation is provided. In the following the question will be examined whether there is a terminological distinction between the terms "capital" and "property". This issue is addressed and critically appraised with reference to the aforementioned historical insight, the system of the OECD MC 2017 and its commentary, past case law and the pertinent literature. This contribution closes with concluding remarks and shows that taxes on capital within Art 2 OECD MC 2017 deserve more scientific attention.