On 25 April 2019, the OECD released the tenth edition of its publication: 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, the Recommendation of the OECD Council, the historical notes and the background reports. The full version of the OECD Model Tax Convention is published regularly to reflect updates.
See below for the OECD media release.
[Tax Month – May 2019]