About this Site
This website was created by the International Tax Institute, the OECD's recommended sales partner to the international tax community. It is designed to provide tax professionals, students and librarians with current information on the OECD Model Tax Convention on Income and on Capital published under the auspices of the OECD's Centre for Tax Policy. It is intended to provide descriptions of the various published formats, compare the contents of each format and to provide information on the status of updating to each format.
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About the Model Tax Convention
The OECD Model Tax Convention on Income and on Capital (MTC) serves as a model used by countries when negotiating bilateral tax agreements. These agreements are entered into by countries to clarify the situation when a taxpayer might find himself subject to taxation in more than one country. The Model Tax Convention is dynamic in that it is constantly monitored and updated as economies evolve and new tax questions arise. In recent years, for example, special reports have had to be done on tax treatment of software and treaty characterization issues arising from e-commerce.
The Model Tax Convention consists of Articles, Commentaries on the Articles which include OECD member country Reservations, Histories of the Articles, Non-Member Country Positions on the Articles, and Special Reports related to the Convention. This model is used not only by country officials negotiating bilateral tax treaties, but also by lawyers and accountants having to interpret these treaties for their clients.
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ITI is committed to helping our clients have access to the latest international tax information. We understand that it is not always easy to access information on a timely basis so we encourage you to sign up for our Model Tax Convention "Alert" Service so that we can keep you updated on the OECD's Model Tax Convention developments. Register»