Model Tax Convention on Income and on Capital: Condensed Version
收藏Organisation for Economic Co-operation and Development2026-04-11 收录
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https://www.oecd.org/en/publications/model-tax-convention-on-income-and-on-capital-condensed-version_20745419.html
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资源简介：
This version of the Model Tax Convention contains the full text of the MTC, but without the historical notes, the detailed list of tax conventions between OECD member countries and the background reports available in the full version.
