Malawi Revenue Authority eLibrary

Welcome to the Malawi Revenue Authority eLibrary, your gateway to a wealth of electronic resources to support your academic and professional growth.

Our offerings:

  • Journals: Stay updated with the latest research and developments.
  • eBooks: Access a wide range of topics for your studies and professional development.
  • Dissertations: Browse a comprehensive repository to aid your research.
  • Multimedia Content: Engage with video lectures, webinars, and interactive tutorials.

Mission: We aim to enhance your educational experience by providing high-quality resources, in line with Institute of Tax Administration(ITA)’s mission to offer world-class, competence-based training in customs and taxation, research, and consultancy services.

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Model Tax Convention on Income and on Capital
(OECD Publishing, 2021-11-21) OECD
This full version of the OECD Model Tax Convention contains the full text of the Model Tax Convention on Income and on Capital as it read on 21 November 2017, including the Articles, the Commentaries, the non-OECD economies’ positions, the Recommendation of the OECD Council, the historical notes and the full text of a number of background reports adopted after 1977. New editions of this book will be published regularly to reflect updates.
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United Nations Model double Taxation Convention between developed and developing countries 2021
(UN, 2021) United Nations
The United Nations Model Double Taxation Convention between Developed and Developing Countries (the United Nations Model Tax Convention) forms part of the continuing international efforts aimed at eliminating double taxation. These efforts were begun by the League of Nations and pursued in the Organisation for European Economic Co-operation (OEEC) (now known as the Organisation for Economic Co-operation and Development (OECD)) and in regional forums, as well as in the United Nations, and have in general found concrete expression in a series of model or draft model bilateral tax conventions.
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The 2025 Update to the OECD Model Tax Convention
(OECD Publishing, 2025-11-18) OECD
This note includes the contents of the 2025 update to the OECD Model Tax Convention (the 2025 Update), which was approved by the Committee on Fiscal Affairs on 13 October 2025 and by the OECD Council on 18 November 2025. The main changes to the OECD Model Tax Convention included in the 2025 Update are as follows: • Changes to Article 25 and its Commentary that include as a new paragraph 6 of Article 25 a provision that confirms the role of competent authorities in determining whether a matter falls within the scope of a tax treaty for purposes of the dispute resolution mechanisms provided under the General Agreement on Trade in Services (GATS). • Changes to the Commentary on Article 5 to clarify the circumstances in which an individual’s Home could constitute a “place of business” of the enterprise for which the individual works. These changes are an evolution of existing principles and ensure the Commentary reflects modern working arrangements, providing additional certainty as to when a fixed place of business permanent establishment will, and will not, be created by an individual working from a home or other relevant place. • Changes to the Commentary on Article 5 that add to the Commentary an alternative (optional) provision on activities in connection with the exploration and exploitation of extractible natural resources, together with related commentary. The centrepiece of the alternative provision is a lower permanent establishment threshold, which would be crossed after a