Model Tax Convention

The OECD invites public input on proposed changes to the Commentary on Article 5 of the OECD Model Tax Convention and its application to extractible natural resources. This has been announced in a news release on the website of the OECD. Further from the news release: Article 5 of the OECD Model Tax Convention on Income and on Capital deals with the definition of permanent establishment. Working Party 1 on Tax Conventions ...

As part of the ongoing work of the OECD/G20 Inclusive Framework on BEPS, the OECD secretariat on 29 March 2021 invited public comments on proposed changes to the commentaries on Article 9 and related articles of the OECD Model Tax Convention. The OECD is grateful to commentators for their input and has published the comments received. This has been announced with a press release on the website of the OECD ...

On 25 April 2019 the OECD published the Tenth edition of the full version of the OECD Model Tax Convention on Income and on Capital. This full version contains the full text of the Model Tax Convention as it read on 21 November 2017, including the Articles, Commentaries, non-member economies’ positions, the Recommendation of the OECD Council, the historical notes and the background reports. The full version of the OECD ...

On 22 March 2018, the OECD released the report Additional Guidance on the Attribution of Profits to Permanent Establishments (BEPS Action 7), the OECD announced in a press release published on its website on 22 March 2018. In October 2015, as part of the final BEPS package, the OECD/G20 published the report on Preventing the Artificial Avoidance of Permanent Establishment Status. The Report recommended changes to the definition of permanent ...

The latest edition of the OECD Model Tax Convention has been released on 18 December 2017, incorporating significant changes developed under the OECD/G20 project to address base erosion and profit (BEPS), according to an announcement dated 18 December 2017 on the website of the OECD. The OECD Model Tax Convention, a model for countries concluding bilateral tax conventions,  plays a crucial role in removing tax related barriers to cross border trade and ...

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 ...