This document outlines the OECD Council's 1997 recommendation concerning the Model Tax Convention. It emphasizes removing obstacles created by international juridical double taxation to facilitate the free movement of goods, services, and capital. The Council recommends that member governments conclude bilateral tax conventions and revise existing ones to align with the Model Tax Convention and its Commentaries. It further instructs the Committee on Fiscal Affairs to conduct ongoing reviews and provide periodic updates based on member experience. This publication serves as a condensed version of the tenth edition, providing a uniform framework for international tax co-operation.