Tag: MTC Commentaries

OECD Model Tax Convention 2017 (Full Version – with commentaries)

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 ...
Background reports adopted after 1977, Commentaries, MTC Commentaries, OECD model tax convention, Recommendation of the OECD Council