Record note
The OECD Model is the classic foundational text for negotiating, interpreting and applying bilateral tax treaties, with long-term influence on double taxation, permanent establishments and treaty benefits.
International Organizations and Global Governance / Official English
OECD Model Tax Convention on Income and on Capital
The OECD Model is the classic foundational text for negotiating, interpreting and applying bilateral tax treaties, with long-term influence on double taxation, permanent establishments and treaty benefits.
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