Model Tax Convention on Income and on Capital 2014 (Full Version)
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This publication is the ninth 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 on Income and on Capital as it read on 15 July 2014, including the Articles, Commentaries, non-member economies positions, the Recommendation of the OECD Council, the historical notes (now expanded to go back to 1963), the detailed list of conventions between OECD member countries and the background reports.
Also available in: French
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Click to download PDF - 10.74MBPDF
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.
Also available in: French
- Click to access:
-
Click to download PDF - 204.48KBPDF