The development and main content of OECD Model Treaty

【Abstract】 this paper centers on the development of OECD Model Treaty and analyzing the main contents of it. The OECD Model Treaty has a long history，beginning with early diplomatic treaties of 19th century. The UN Model Treaty and the various country models draw heavily on the OECD Model Treaty. Therefore, having deep understanding of it is necessary for us to master the international tax.
【Key words】 OECD Treaty Model   development   main content

Contents

1. The introduction of the OECD
2. The main contents of the OECD Model Treaty
3.  The update of the problem of e-commerce in OECD Model Treaty
4.  the development of OECD treaty
5. analyzation on the evolution of the OECD Model Treaty