Model Tax Convention on Income and on Capital 2017

Apr 29, 2019

The OECD has published the tenth edition of the full version of the OECD Model Tax Convention on Income and on Capital as it read on 21 November 2017.  The publication 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. It is available in print, PDF and web formats as set out in the OECD website