Download or read book Model Tax Convention on Income and on Capital: Condensed Version 2014 written by OECD and published by OECD Publishing. This book was released on 2014-08-20 with total page 496 pages. Available in PDF, EPUB and Kindle. Book excerpt: The OECD Model Tax Convention provides the basis for the negotiation and interpretation of more than 3000 tax treaties that make up a network that co-ordinate the income and corporate tax systems of most countries with the objective of removing tax barriers to cross-border trade and investment.