This publication is the tenth edition of the condensed version of the OECD Model Tax Convention on Income and on Capital.
This shorter version contains the articles and commentaries of the Model Tax Convention on Income and Capital as it read on 21 November 2017, but without the historical notes and the background reports that are included in the full version.
The full version of the OECD Model Tax Convention for each edition is published separately.
It is available in print, PDF and web formats.
The web format includes extensive interlinking, making it easy to link from articles to related commentaries.
The web and PDF versions will be available via the OECD iLibrary.
About the Author: The OECD is an international organization that consists of 30 Member countries from the developed world that accept the principles of representative democracy and free market economy.
It originated in 1948 as the Organization for European Economic Cooperation (OEEC) to help administer the Marshall Plan for the reconstruction of Europe after World War II.
Later its membership was extended to non-European states, and in 1961 it was reformed into the OECD.
The organization provides a forum where governments can compare policy experiences, seek answers to common problems, identify good practice and co-ordinate domestic and international policies.
With active relationships with some 70 other countries and economies, NGOs and civil society, the organization has a global reach.
Renowned for its publications and statistics, its work covers economic and social issues from macroeconomics, to trade, education, environment, development and science and innovation.
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Model tax convention on income and on capital: condensed version 2017, paperback/Oecd
