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OECD's Modeloverenskomst 2014OECDs modeloverenskomst 2014 med kommentarer indeholder den officielle danske oversttelse af modeloverenskomsten senest opdateret i 2014 Danmark har dobbeltbeskatningsoverenskomster med et stort antal lande. Ved udformningen af de danske dobbeltbeskatningsoverenskomster tages der som det efterhnden er praksis over hele verden udgangspunkt i den modeloverenskomst, der er udarbejdet af OECDs Committee on Fiscal Affairs. De officielle versioner af OECDs
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OECD's Modeloverenskomst 2014
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