The OECD, on Sept. 1, released a condensed version of the 2014 Model Tax Convention on Income and Capital.
The document includes the text of the articles of the Model as they read on July 15, 2014, after the ninth update by the Council of the OECD. Also included is an introduction, commentaries to the articles, and the positions of non-member countries. 2014 Model Tax Convention, prior coverage
