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Model Tax Convention on Income and on Capital 2017 (Full Version)

image of Model Tax Convention on Income and on Capital 2017 (Full Version)

This publication is the tenth edition of the full version of the OECD Model Tax Convention on Income and on Capital. This full version contains the full text of the Model Tax Convention as it read on 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.

English

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Foreword

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 15 July 2014, including the Articles, the Commentaries, the non-OECD economies' positions, the Recommendation of the OECD Council, the historical notes, the detailed list of conventions between OECD member countries 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.

English

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