Model Tax Convention on Income and on Capital

dc.contributor.authorOECD
dc.date.accessioned2026-09-21T14:42:58Z
dc.date.issued2021-11-21
dc.description.abstractThis full version of the OECD Model Tax Convention contains the full text of the Model Tax Convention on Income and on Capital as it read on 21 November 2017, including the Articles, the Commentaries, the non-OECD economies’ positions, the Recommendation of the OECD Council, the historical notes and the full text of a number of background reports adopted after 1977. New editions of this book will be published regularly to reflect updates.
dc.identifier.citationOECD (2019), Model Tax Convention on Income and on Capital 2017 (Full Version), OECD Publishing. http://dx.doi.org/10.1787/g2g972ee-en
dc.identifier.urihttp://dx.doi.org/10.1787/g2g972ee-en
dc.identifier.urihttps://elibrary.mra.mw/handle/123456789/336
dc.language.isoen
dc.publisherOECD Publishing
dc.titleModel Tax Convention on Income and on Capital
dc.typeBook chapter

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