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Model Tax Convention on Income and on Capital: Condensed Version 2017

This publication is the tenth edition of the condensed version of the OECD Model Tax Convention on Income and on Capital. This shorter version contains the articles and commentaries of the Model Tax Convention on Income and Capital as it read on 21 November 2017, but without the historical notes and the background reports that are included in the full version.

Published on December 18, 2017Also available in: French, Arabic, Czech, Greek, Hungarian, Polish, Spanish, Turkish

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TABLE OF CONTENTS

Foreword
Introduction
Model Convention with Respect to Taxes on Income and on Capital
Commentaries on the Articles of the Model Tax Convention33 chapters available
Commentary on Article 1
Commentary on Article 2
Commentary on Article 3
Commentary on Article 4
Commentary on Article 5
Commentary on Article 6
Commentary on Article 7
Commentary on Article 8
Commentary on Article 9
Commentary on Article 10
Commentary on Article 11
Commentary on Article 12
Commentary on Article 13
Commentary on Article 14 [Deleted]
Commentary on Article 15
Commentary on Article 16
Commentary on Article 17
Commentary on Article 18
Commentary on Article 19
Commentary on Article 20
Commentary on Article 21
Commentary on Article 22
Commentary on Articles 23 A and 23 B
Commentary on Article 24
Commentary on Article 25
Commentary on Article 26
Commentary on Article 27
Commentary on Article 28
Commentary on Article 29
Commentary on Article 30
Commentary on Articles 31 and 32
Non-OECD economies' positions on the OECD Model Tax Convention
Recommendation of the OECD Council concerning the Model Tax Convention on Income and on Capital
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