OECD财政事务委员会第一工作小组于1992年对1977年范本的部分条款进行了修订。本文进行简要的介绍与分析。 范本的名称 内容:甲国和乙国关于对所得和资本课税的协定(国际上通称为公约“Convention”)。 OECD成员国以防范偷逃税的名义缔结了许多内容不尽相同的协定。有的国家希望以范本的形式包括 The first working group of the OECD’s Fiscal Affairs Committee amended some of the provisions of the 1977 model in 1992. This article provides a brief introduction and analysis. The name of the model Contents: Agreements between countries A and B on the taxation of income and capital (commonly known internationally as the “Convention” convention). OECD member states concluded a lot of different agreements in the name of preventing tax evasion. Some countries want to include the model