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Article 26 of the OECD Model Tax Convention on Income and Capital

The full text of Article 26 of the OECD Model Tax Convention on Income and on Capital as approved by the Committee on Fiscal Affairs on 17 July 2008.
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Seventh 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 2008)
Listen to a short interview explaining the significance of the Convention