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OECD Publishes Full Version of Model Tax Convention on Income and on Capital 2017

|Treaty Development|OECD
OECD

The OECD has published the full version of the Model Tax Convention on Income and on Capital 2017. Previously, only a condensed version had been published. This is the tenth edition of the full version of the OECD Model Tax Convention on Income and on Capital and contains the full text of the Model Tax Convention as it read on 21 November 2017, including the Articles, Commentaries, non-member …

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