Model Tax Convention on Income and on Capital: Volumes I and II

Update 2003

The OECD Model Tax Convention on Income and on Capital is the benchmark for negotiating, implementing, and interpreting of tax conventions.  Originally developed in order to harmonise conventions between OECD member countries, its influence is increasingly extending to non-member countries.  This set of update pages replaces and updates many of the pages from the 2000 edition of Volumes I and II (loose-leaf edition).

English French