OECD approves the 2017 update to the OECD Model Tax Convention
On 21 November 2017, the OECD Council approved the contents of the 2017 Update to the OECD Model Tax Convention (the OECD Model). The 2017 Update, which was previously approved by the Committee on Fiscal Affairs on 28 September 2017, will be incorporated in a revised version of the OECD Model that will be published in the next few months. The 2017 Update primarily comprises changes to the OECD Model that were developed through ...
Public comments received on the draft contents of the 2017 Update to the OECD Model Tax Convention
On 11 July 2017, the OECD released the draft contents of the 2017 Update to the OECD Model Tax Convention. Interested parties were invited to provide comments with respect to parts of the 2017 Update to the OECD Model Tax Convention that had not previously been released for comments. See also CFN dated 14-07-2017, nr. 2017/25. The OECD has published the public comments received. It is expected that the contents of the ...
OECD releases the draft contents of the 2017 update to the OECD Model Tax Convention
On 11 July 2017 the OECD Committee on Fiscal Affairs released the draft contents of the 2017 update to the OECD Model Tax Convention prepared by the Committee's Working Party 1. The update has not yet been approved by the Committee on Fiscal Affairs or by the OECD Council. Comments are requested at this time only with respect to certain parts of the 2017 update that have not previously been released for comments ...