On 25 April 2019 the OECD published 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 ...
Tenth edition of the full version of the OECD Model Tax Convention on Income and on Capital
Public comments received on the draft contents of the 2017 Update to the OECD Model Tax Convention
OECD releases the draft contents of the 2017 update to the OECD Model Tax Convention