• Model Tax Convention on Income and on Capital: Condensed Version 2017

Model Tax Convention on Income and on Capital: Condensed Version 2017

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This publication is the tenth edition of the condensed version of the OECD Model Tax Convention on Income and on Capital. This shorter version contains the articles and commentaries 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.

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