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Title and Preamble of the Model Conventions

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..... mble to the OECD Model convention is almost identical to that of the UN Model convention. the Only minor difference is the reference to tax evasion and avoidance in the place of tax avoidance and .....

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..... matters, Intending to conclude a Convention for the elimination of double taxation with respect to taxes on income and on capital without creating opportunities for non-taxation or reduced taxation .....

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