OECD Model Tax Convention

The OECD released the draft contents of the 2017 update to the OECD Model Tax Convention.

The update has not been approved as a whole by the Committee on Fiscal Affairs or by the OECD Council yet. It will be submitted to their approval later in 2017. The draft therefore does not necessarily reflect the final views of the OECD and its member countries.

However it is noted that important parts of the draft were previously approved in the context of the BEPS Project. In this light, comments are requested only with respect to parts of the draft that have not previously been released for comments.

For further information please refer to relevant OECD webpage (Link).

 

 

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