Model Tax Convention on Income and on Capital: Condensed Version 2005

This publication is the sixth edition of the Condensed Version of the OECD Model Tax Convention on Income and Capital. This shorter version contains the full text of the Articles, Commentary, and Country Positions of the Model Tax Convention as it read on 15 July 2005. It does not include the the historical notes, the detailed list of tax conventions between OECD member countries and the background reports that are included in the Electronic Version or thetwo-volume looseleafversion. The full-length version of the OECD Model Tax Convention is now available electronically. This new electronic version includes such features as extensive internal linking, making it easy to link from an article to its commentary; fast searching capabilities; the ability for the user to attach notes to specific areas of text; and cut and paste capabilities.