Model Tax Convention on Income and on Capital: Condensed Version 2008

This Condensed Version of the OECD Model Tax Convention contains the full text of the Articles, Commentary, and Country Positions of the Model Tax Convention as it read on 17 July 2008. It does not include the historical notes, the detailed list of tax conventions between OECD member countries or the background reports that are included in the Electronic Version and the two-volume looseleaf version.

The full-length version of the OECD Model Tax Convention is now available electronically. The Electronic Version 2008 includes such features as the ability to open up to four windows, extensive internal linking - making it easy to link from an article to its commentary; fast searching capabilities; the ability for the user to attach notes to specific areas of text; and cut and paste capabilities.

Note: This OECD publication can be accessed in a 'Browse it' format from the OECD website (i.e. you cannot freely print out or download). To obtain the full text you need to access SourceOECD (or its successor OECD iLibrary) or purchase a paper or electronic version from the OECD Bookshop.

• Primary Source

Website: OECD iLibrary http://www.oecd-ilibrary.org/

Website: OECD iLibrary http://www.oecd-ilibrary.org/

OECD: Topics: Tax : Tax treaties http://www.oecd.org/tax/treaties/

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