2025 UN Model Tax Convention released
In August 2026, the United Nations (UN) Tax Committee released the text of the 2025 UN Model Tax Convention: click here to go to the page with the 2025 publications of the UN Tax Committee on the website of the OECD, including the 2025 revision of the UN Model Tax Convention. The UN Model Tax Convention serves as a reference point for tax treaty negotiations worldwide. Already in November 2025, ...