Full version of the 2025 OECD Model Tax Convention released
The OECD has released the full version of the Model Tax Convention on Income and on Capital 2025: click here to go to the relevant page on the website of the OECD. This publication is the 11th edition of the full version of the Model Tax Convention on Income and on Capital, a key reference used by OECD Members and non-Members as a basis for negotiating, applying and interpreting bilateral ...
OECD updates Model Tax Convention to reflect rise of cross-border remote work and clarify taxation of natural resources
The OECD has released an update to the Model Tax Convention on Income and on Capital, providing new and detailed guidance on short-term cross-border remote work and on the taxation of income from natural resource extraction. The update, approved by the OECD Council, aims to provide greater certainty for governments and businesses worldwide. This has been announced with a news release on the website of the OECD. The 2025 Update ...