TY - BOOK ED - Organisation for Economic Co-operation and Development. TI - Model tax convention on income and on capital: (updated as of 1st November 1997) PY - 1996/// CY - Paris PB - OECD KW - Double taxation N1 - vol.1; Introduction, model convention, commentary. -; vol.2; Non-member countries' positions, previous reports, appendices ER -