Model Tax Convention on Income and on Capital: Volume I and II, (updated 21 November 2017)
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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 21 November 2017, including the articles, the commentaries, the non-OECD economies' positions, the recommendation of the OECD Council, the historical notes and the full text of a number of background reports adopted after 1977.
LF/150193/R
Data sheet
- Name of the Author
- OECD
- Language
- English
- ISBN
- 9789264303782
- Release date
- 2019
