Commentaries on the articles of the Model Convention
Non-OECD Economi'es Positions on the OECD Model Tax Convention
Previous reports related to the Model Tax Convention
This publication is the tenth 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 as it read on 21 November 2017, including the Articles, Commentaries, non-member economies' positions, the Recommendation of the OECD Council, the historical notes and the background reports. The full version of the OECD Model Tax Convention is published regularly to reflect updates.