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Model Tax Convention on Income and on Capital Condensed Version
This publication is the seventh edition of the condensed version of the OECD Model Tax Convention on Income and on Capital. This shorter version contains the full text of the Model Tax Convention as it read on 17 July 2008, but without the historical notes, the detailed list of conventions between OECD member countries and the background reports that are included in the full-lengh version.
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This Condensed Version of the OECD Model Tax Convention contains the full text of the Articles, Commentary, and Country Positions of the Model Tax Convention as it read on 17 July 2008. It does not include the the historical notes, the detailed list of tax conventions between OECD member countries or the background reports that are included in the Electronic Version and the two-volume looseleaf version.
Introduction Model Tax Convention with respect to Taxes on Income and on Capital Commentaries on the Articles of the Model Tax Convention Non-member countries' positions on the OECD Model Tax Convention Annex - Recommendation of the OECD Council concerning the Model Tax Convention on Income and on Capital |
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