On 30 September 2026, the OECD published the full version of its Model Tax Convention on Income and on Capital 2025, the 11th edition of this publication.
It reproduces the Model as it stood on 18 November 2025, including the Articles, Commentaries, non-OECD economies’ positions and the OECD Council Recommendation.
The edition also contains historical notes and background reports. The Model is widely used by OECD members and non-members to negotiate, apply and interpret bilateral tax treaties.