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Model Tax Convention on Income and on Capital: Condensed Version 2003

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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-2003_mtc_cond-2003-en.html
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This publication is the condensed version of the OECD Model Tax Convention on Income and on Capital, 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.
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