This document is the condensed version of the OECD Model Tax Convention on Income and on Capital, updated as of November 21, 2017. It outlines the standardized international framework used by countries to negotiate bilateral tax treaties, aiming to eliminate juridical double taxation without creating opportunities for tax evasion or avoidance. It establishes definitions, rules for taxing various forms of income and capital, methods for tax relief (exemption and credit), and special provisions for non-discrimination, mutual agreement, and information exchange.