OECD Model Tax Convention – OECD announces 2014 update to the OECD Model Tax Convention

OECD Model Tax Convention – OECD announces 2014 u...

Hong Kong Tax Alert - Issue 19, August 2014   The Organisation for Economic Co-operation and Development (OECD) Council recently approved the 2014 Update to the OECD Model Tax Convention. The update was approved by the OECD’s Committee on Fiscal Affairs in June and will be incorporated in a revised version of the Model Tax Convention (MTC) to be published before the end of the year. This document summarises the amendments that are included in the update.

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