Model Tax Convention on Income and on Capital 2008
- 29 May 2009
This is the web version of the Model Tax Convention as approved in July 2008. It includes all Articles, updated and enhanced Commentaries, updated Histories, expanded Non-member Country Positions, all related reports, and texts of previous models. In addition this version includes a new two-window feature, that enables the user to open, for example, an article in one window and its commentary in another, and view them together.
The OECD Model Tax Convention and the worldwide network of bilateral treaties based on it provide clear consensual rules for taxing income and capital while avoiding having the same income or capital taxed twice by two different countries. Because the economic and tax environment is constantly changing, articles and commentaries are constantly under review, and the texts therefore are periodically updated. This 2008 edition represents a substantial revision affecting many Articles and Commentaries. In addition, there has been some enhancement of histories. An updated 2010 edition, with substantial revisions of Article 7 and related Commentaries, will come out in 2011.