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The OECD Model has not resolved all problems of interpretation and application and requires constant review to address new tax issues. The Working Party meets this need and its work results in regular changes to the Model. Since 1992, the Model is published in a loose-leaf format to allow the incorporation of these changes; updates have already been published in 1994, 1995, 1997, 2000 and 2003. The 2005 update is now available (see 'OECD Bookshop' below), and an Electronic version of the OECD Model Tax Convention (eMTC) is now also available.
Beginning with the 1997 update, the Model is presented in two volumes. Volume I includes the Introduction, the text of the Articles of the Model and the Commentary thereon whereas Volume II includes a section on the positions of the non-member countries, reprints of 16 previous reports dealing with tax conventions that the Committee on Fiscal Affairs has adopted since 1977, the list of tax conventions concluded between Member countries and the text of the Council Recommendation on the Model Tax Convention. A condensed version of the Model, which includes only the Introduction, the text of the Articles of the Model, the Commentary and the position sof the non-member countries is also available.
Available to download:
The Articles of the Model Tax Convention on Income and on Capital. These do not include the Commentary thereon, which is available in the publication only (see below).
OECD Bookshop:
OECD Model Tax Convention - Electronic version (eMTC)
This version of the Model Tax Convention was released in May 2005 and based on the text as it was updated in 2003.
Issues in International Taxation: 2002 Reports Related to the OECD Model Tax Convention. This publication includes three recent reports of the Committee on Fiscal Affairs that resulted in changes to the OECD Model Tax Convention (these changes were included in the 2003 update).
2005 Condensed version of the OECD Model Tax Convention on Income and on Capital
2003 Version of the Condensed version of the OECD Model Tax Convention on Income and on Capital
Model Tax Convention on Income and on Capital Volumes I and II (2003 Update)
Model Tax Convention on Income and on Capital Volumes I and II (2000 Edition)
Model Tax Convention on Income and on Capital: Condensed version (2000 Edition)
More publications related to the OECD's Model Tax Convention on Income and on Capital
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