Model Tax Convention on Income and Capital - Condensed Version, 2000.

This is the fourth edition of the condensed version of the loose-leaf publicationentitled "MODEL TAX CONVENTION ON INCOME AND ON CAPITAL," firstpublished in loose-leaf format in 1992 and periodically updated since then.This condensed version includes the text of the Model Tax Convention as it read on29 April 2000 after the adoption of the fourth update. Historical notes included in Volume Iof the loose-leaf version as well as the detailed list of tax conventions between OECDMember countries and the background reports that are included in Volume II have not beenreproduced in this version.