Model tax convention on income and capital
By: OECD Committee on Fiscal Affairs.
Publisher: Organisation for Economic Co-operation and Development
Published: 1992
Place of publication: Paris
Language: eng
Subjects: Double taxation.; Conflict of laws -- Taxation.
Notes: "Updated as of 1st September 1992."

Published in French as: Modèle de convention fiscale concernant le revenu et la fortune.

Includes bibliographical references.