The OECD Model Tax
Convention on Income and on Capital is the benchmark for negotiating,
implementing and interpreting tax conventions. Originally developed in order to
harmonize conventions between OECD Member countries, its influence is
increasingly extending to non-Member countries. This new version contains the
full text of the Model Tax Convention as it read on July 15, 2005, after
the sixth update. The Model Tax Convention is presented in two volumes:
- Volume I: contains the Introduction, the wording of the Model
Convention and the relevant Commentaries, with historical notes.
- Volume II: contains the positions of non-Member countries on
the Model Tax Convention, the text of OECD reports concerning various aspects
of tax conventions, the list of tax treaties concluded between OECD Member
countries and the Recommendation of the OECD Council concerning the Model Tax
Convention.
The 2005 Update was released September 2007.
Published by
the Organisation for Economic Co-operation and Development, 2007. |
