description: The text that serves as a model for countries to use when making agreements with each other concerning double taxation. Included are extensive commentaries and information on how the Model Convention has evolved. Starting with this edition, the information is presented in two loose-leaf binders, which will allow periodic updates.
language: English
title: Model Tax Convention on Income and on Capital: Vol I and II
titlecomplete: Model Tax Convention on Income and on Capital: Vol I and II (1997 edition)
publisher: Organisation for Economic Co-Operation and Development