Model Tax Convention on Income and on Capital: Condensed Version 2005

This publication is the sixth edition of the Condensed Version of the OECD Model Tax Convention on Income and Capital. This shorter version contains the full text of the Articles, Commentary, and Country Positions of the Model Tax Convention as it read on 15 July 2005. It does not include the the historical notes, the detailed list of tax conventions between OECD member countries and the backgroun...