Oecd model treaty commentary pdf

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See all results in Search Page Close search. No results have been found. See all results for. Trending What to do in 22 Dec Strategy. How financial services can mobilize capital to deliver net zero 1 Dec Sustainability in Financial Services. Subject Tax Alert. Categories Corporate Tax Transfer Pricing. Jurisdictions Organisation for Economic Co-operation and Development.

Link copied. The OECD Model requires constant review to address the new tax issues that arise in connection with the evolution of the global economy. Working Party No. Updates were published in , , , , , , , , , , and This shorter version contains the articles and commentaries of the Model Tax Convention on Income and Capital as it read on 21 November , but without the historical notes and the background reports that are included in the full version.

About 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 investment.