Model Tax Convention on Income and on Capital 2017 (Full Version)
收藏Organisation for Economic Co-operation and Development2026-02-07 收录
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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, ...
本出版物为经济合作与发展组织（Organisation for Economic Co-operation and Development，简称OECD）《收入与资本税收协定范本》（Model Tax Convention on Income and on Capital）完整版本的第十版。该完整版本收录了截至2017年11月21日的该范本全文，包括各条款（Articles）、范本注释（Commentaries）以及非成员经济体的立场（non-member economies’ positions）等内容……
