Model Tax Convention on Income and on Capital 2010. Full Version

This publication is the eighth edition of the full version of the OECD Model Tax Convention on Income and on Capital. This full version contains the full text of the Model Tax Convention on Income and on Capital as it read on 22 July 2010, including the Articles, Commentaries, non-member economies positions, the Recommendation of the OECD Council, the historical notes (now expanded to go back to 1963), the detailed list of conventions between OECD member countries and the background reports. This edition of the full version is the first to be published in book form. The previous loose-leaf edition has been discontinued.

The full version of the OECD Model Tax Convention is published regularly to reflect updates. The full version is also available electronically. This electronic version includes such features as 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. The condensed version 2010, previously published and also available, includes only the articles, commentaries, non-member economies positions and the Recommendation of the OECD Council.

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

• Primary Source

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

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

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