OECD releases 2017 model tax treaty

The OECD today released the full version of the 2017 edition of the OECD Model Tax Convention on Income and on Capital, used by many countries as a starting point for tax treaty negotiations.

The condensed version of the treaty was published on December 18, 2017. This version includes not only the full text of the convention as it read on November 21, 2017, but also commentaries, non-member economies’ positions, the recommendation of the OECD Council, historical notes, and and background reports.