Model Tax Convention on Income and on Capital (Full Version)

The OECD has long recognised that it is desirable to clarify, standardise, and confirm the fiscal situation of taxpayers engaged in commercial, industrial, financial, or any other activities in other countries through the application by all countries of common solutions to identical cases of double taxation. The OECD Model Tax Convention on Income and on Capital (the OECD Model) provides a means of settling on a uniform basis the most common problems that arise in the field of international juridical double taxation. The full version of the OECD Model contains the Articles and Commentaries of the OECD Model, non-member economies’ positions, the Recommendation of the OECD Council, the historical notes and the background reports. The OECD Model Tax Convention is published regularly to reflect updates.