Model Tax Convention on Income and on Capital (Full Version)
收藏Organisation for Economic Co-operation and Development2026-04-11 收录
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The OECD has long recognised that it is desirable to clarify, standardise, and confirm the fiscal situation of taxpayers engaged in commercial, industrial, financial, or any other activities in other countries through the application by all countries of common solutions to identical cases of double taxation. The OECD Model Tax Convention on Income...



