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Model Tax Convention on Income and on Capital

Condensed version -- January 2003

Model Tax Convention on Income and on Capital
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This publication is the condensed version of the OECD Model Tax Convention on Income and on Capital, which is produced in a loose-leaf format to accommodate yearly updates. This fifth edition contains the full text of the Model Tax Convention as it read on 28 January 2003, but without the historical notes, the detailed list of tax conventions between OECD member countries and the background reports that are included in the loose-leaf version.

Organisation for Economic Co-operation and Development; January 2003
344 pages; ISBN 9789264177475
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