Long abstract

Draft Contents of the 2002 Update to the Model Tax Convention

A first draft of the various changes to be made to the OECD Model Tax Convention through an update that the Committee on Fiscal Affairs will be asked to approve in 2002.

It includes various changes that have already been approved by the Working Party No. 1 on Tax Conventions and Related Questions, as well as a number of changes that are in the final stage of discussion by the Working Party.

Publication

Eighth edition of the condensed version of the OECD Model Tax Convention on Income and on Capital

Model Tax Convention on Income and on Capital - Condensed Version (July 2010)