This will localise rebase/cherry-pick/merge conflicts caused by different versions to only those places where version-specific stuff has actually changed. Most of the code here is not specific to Odoo version, and so should be kept in sync.
from . import whatever_introduces_the_original_model
def MtdOriginalModel(models.Model):
_inherit='mtd.original.model'
# implement the methods that are version-specific here.
# e.g. how to compute the VAT results, and how to build the action to view the VAT breakdown