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Model Tax Convention on Income and on Capital: Condensed Version 2017. Prix : 95,00 € € Available. This publication is the tenth edition of the condensed 1. This Convention shall apply to taxes on income and on capital imposed on behalf of a Contracting State or of its political subdivisions or local authorities On April 25, 2019, the OECD released the 2017 full version of the Model Tax Convention on Income and on Capital (“MTC”). For more read Transfer Pricing OECD Model Tax Convention on Income and on Capital (Condensed Version 2017) and Key Tax Features of the Member Countries 2019 · EUR. 115. | USD. 130. (VAT excl.). OECD MODEL TAX CONVENTION. 22. OECD. CHAPTER IV. Taxation of capital. Art. 22. Capital. CHAPTER V. Methods for elimination of double taxation. Application of the OECD Model Tax Convention to Partnerships”,1 the if the amount of the tax imposed on the income or capital of the company, trust or. 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, The United Nations Model Tax Convention generally favours retention of greater so-called “source country” taxing rights under a tax treaty—the taxation rights