On December 18, 2017 the OECD released the “Model Tax Convention on Income and on Capital: Condensed Version 2017”.  It contains the full text 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.

 

Click here to be forwarded to the website of the OECD where one can find a link to the  “Model Tax Convention on Income and on Capital: Condensed Version 2017”.

 

 

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