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

DOI:http://dx.doi.org/10.1787/mtc_cond-2017-en

This is the tenth edition of the condensed version of the "OECD Model Tax Convention on Income and on Capital". It contains the full text 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 included...



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