On October 30, 2015 the OECD made the full version its Model Tax Convention on Income and on Capital (as it reads on July 15, 2014) available via its website (or at least they intended to, because when we tried to read the online version, it seemed that the first 1,000 pages were unreadable and the same can be said regarding the last 289 pages).
According to the OECD the full version contains the full text of the Model Tax Convention on Income and on Capital as it read on 15 July 2014, 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.
Earlier the OECD already made Articles of the OECD Model Tax Convention as well as the condensed version available via its website.
Click here to be forwarded the full version of the OECD’s Model Tax Convention on Income and on Capital (as it reads on July 15, 2014) as available on the website of the OECD.
Copyright – internationaltaxplaza.info