The Organisation for Economic Cooperation and Development (OECD) announced the publication of the tenth edition of the full version of the OECD Model Tax Convention on Income and on Capital.
This edition of the full version contains the complete text of the Model Tax Convention (as of 21 November 2017) including the articles, commentaries, non-member economies’ positions, the recommendation of the OECD Council, the historical notes, and the background reports.
The full version of the OECD Model Tax Convention is published regularly to reflect updates and is available electronically on the OECD website.
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