The United Nations Model Convention draws on developments in the OECD Model Tax Convention on Income and on Capital and bilateral treaty practices, insofar as they are appropriate to developing country situations.
《联合国示范公约》吸取了经合组织《收入和资本税务示范公约》的发展变化及双边条约惯例，只要它们适用于发展中国家的情况。