On 30 September 2026, the OECD released the 11th edition of the full version of the Model Tax Convention on Income and on Capital 2025, setting out the changes introduced in the 2025 update to the OECD Model that were approved on 18 November 2025.
---
Model Tax Convention on Income and on Capital 2025 (Full Version)
Abstract
This publication is the 11th edition of the full version of the Model Tax Convention on Income and on Capital, a key reference used by OECD Members and non-Member…