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Model Tax Convention on Income and on capital

Title of the Convention

Convention between (State A) and (State B) with respect to taxes on income and on capital1

Preamble to the Convention2

  1. States wishing to do so may follow the widespread practice of including in the title a reference to either the avoidance of double taxation or to both the avoidance of double taxation and the prevention of fiscal evasion. ↩

  2. The Preamble of the Convention shall be drafted in accordance with the constitutional procedure of both Contracting States. ↩