Model Tax Convention on Income and Capital Condensed Version 2010 September 2010, 468 pages ISBN 978-92-64-08948-8 www.oecd.org/bookshop?9789264089488 http://dx.doi.org/10.1787/mtc_cond-2010-en
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This publication is the eighth edition of the condensed version of the OECD Model Tax Convention on Income and on Capital. This shorter version contains the full text of the Model Tax Convention on Income and on Capital as it read on 22 July 2010, but without the historical notes, the detailed list of conventions between OECD member countries and the background reports that are included in the full-length loose-leaf and electronic versions. The Model Tax Convention and the worldwide network of bilateral tax treaties based on it provide clear, consensual rules for taxing income and capital while avoiding having income or capital taxed twice by two different countries. Also available soon: Model Tax Convention on Income and Capital Electronic Version on USB Key 2010 €105 $147 £94 ¥13 600
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