Model Tax Convention on Income and on Capital: Condensed Version 1998

This publication is the third edition of the condensed version of another OECD publication entitled Model Tax Convention on Income and on Capital, which is produced in a loose-leaf format to accommodate yearly updates. This shorter version contains the full text of the Model Tax Convention as it read on 1st June 1998, including the Member and certain non-member countries' positions on it, but omits the historical notes, the OECD Reports and Annexes 1 and 2, which include a detailed list of tax conventions between OECD Member countries and the text of the Recommendation of 23 October 1997.