OECD Model Tax Convention on Income and on Capital
收藏Organisation for Economic Co-operation and Development2026-02-07 收录
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https://www.oecd.org/en/topics/oecd-model-tax-convention-on-income-and-on-capital.html
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The OECD Model Tax Convention on Income and on Capital is a model for the negotiation, interpretation and application of bilateral tax conventions, playing a crucial role in removing tax-related barriers to cross border trade and investment, helping to prevent tax evasion and avoidance, and providing a means to settle on a uniform basis the most...
