The Organisation for Economic Cooperation and Development (OECD) today released the latest edition of the OECD “Model Tax Convention.”
As noted in an OECD release, the 2017 update to the Model Tax Convention incorporates significant changes developed through the OECD/G20 project to address base erosion and profit shifting (BEPS).
The 2017 update mainly reflects a consolidation of the treaty-related measures resulting from the work on:
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