OECD publishes Model Tax Convention on Income and on Capital 2017

Released 25 April 2019

The Organisation for Economic Co-operation and Development (OECD) has published the tenth edition 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 Model Tax Convention is published regularly to reflect updates.

View the publication at Model Tax Convention on Income and on Capital 2017 (Full Version).

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