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The OECD Model Tax Convention on Income and on Capital is the benchmark for negotiating, implementing and interpreting tax conventions between countries. Originally developed in order to harmonise conventions between OECD member countries, its influence is increasingly extending to non-member economies as well. This new electronic version of the Model Tax Convention will become the most up-to-date and authoritative version available. It includes the full text of the Convention as it read on 28 January 2003. Further, all commentaries, histories, reservations, and non-member economy positions have been brought up to date. In addition, it contains the text of 16 reports on various aspects of the Convention, and links to the 1963 and 1977 texts. It also includes a list of tax treaties concluded between OECD member countries and the Recommendation of the OECD Council concerning the Model Tax Convention. 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. It will be made available as a downloadable executable (.exe) file from SourceOECD and from the OECD Online Bookshop. Discounts are available on multiple copy purchases. Because of the notes feature, this software must be installed on a local PC. Notes can be shared with other users. The electronic version of the Model Tax Convention will be sold on an annual subscription basis, with the subscriber being able to download any updates that occur during the subscription period.
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