Model tax convention on income and on capital : condensed version.

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This is the ninth edition of the condensed version of the publication entitled Model Tax Convention on Income and on Capital, first published in 1992 and periodically updated since then. This condensed version includes the text of the Model Tax Convention as it read on 15 July 2014 after the adoption of the ninth update by the Council of the OECD. Historical notes included in Volume I of the full version as well as the detailed list of tax conventions between OECD Member countries and the background reports that are included in Volume II of the full version have not been reproduced in this version.