The OECD has published the ninth edition of the Model Tax Convention on Income and on Capital, ensuring that the immense document is up to date in readiness for the latest Base Erosion and Profit Shifting (BEPS) rule changes
The full version contains the full text of the convention as it read on 15 July 2014, and includes articles, commentaries, non-member economies positions, the recommendation of the OECD Council, historical notes (now expanded to go back to 1963), the detailed list of conventions between OECD member countries, and background reports.
The 2,289 page document provides the essential framework for international taxation.
Broadly, OECD’s model tax convention aims to provide a uniform platform for dealing with some of the most common problems that arise in the field of international juridical double taxation.
The latest version is available here