The OECD Model Tax Convention is a framework developed by the Organisation for Economic Co-operation and Development to help countries negotiate tax treaties. It aims to prevent double taxation and tax evasion by providing guidelines on how to allocate taxing rights between countries. This model serves as a reference for countries when creating their own tax agreements, promoting consistency and cooperation in international taxation. By following the OECD Model, nations can facilitate cross-border trade and investment while ensuring that taxpayers are not taxed twice on the same income.