OECD model tax convention

OECD model tax convention,

Definition of OECD model tax convention:

  1. An accord reached between member states of the Organization for Economic Cooperation and Development (OECD) that serves as a guideline for establishing tax agreements. The convention consists of articles, commentaries, position statements and special reports on evolving tax issues. Its primary application is in guiding the negotiation of bilateral treaties between two or more countries.

Meaning of OECD model tax convention & OECD model tax convention Definition