Model Double Taxation Treaties

League of Nations Model Tax Treaties

The League of Nations Model Tax Treaties can be found through the Wayne State University website.

• 1927 Report of the Committee on Double Taxation and Tax Evasion
• 1928 Draft Model Treaty on Double Taxation and Tax Evasion
• Mexico Draft (1946) Model Bilateral Convention for the Prevention of the Double Taxation of Income and Property
• London Draft (1946) Model Bilateral Convention for the Prevention Of the Double Taxation of Income and Property

UN Model Tax Convention

• 2001 United Nations Model Double Taxation Convention Between Developed and Developing Countries
• 1980 United Nations Model Double Taxation Convention between Developed and Developing Countries

OECD Model Tax Convention

• 2005 OECD Model Tax Convention on Income and on Capital
• If your institution subscribes to SourceOECD, you'll be able to access Electronic Version of the OECD Model Tax Convention which includes Commentaries, and Country Positionsthe as well as previous versions of the MTC (1963 and 1977)
• OECD Model Tax Information Exchange Agreements (TIEAS)