The OECD has published comments received on proposed changes to commentaries in the OECD Model Tax Convention on Article 9 and related articles. Article 9 of the Model Tax Convention covers transfer pricing.
An OECD working party will consider the comments as it finalises its work in this area with the expectation that revised commentaries will be included in the next update of the OECD Model Convention.
The OECD has published comments received on proposed changes to commentaries in the OECD Model Tax Convention on Article 9 and related articles. Article 9 of the Model Tax Convention covers transfer pricing.
An OECD working party will consider the comments as it finalises its work in this area with the expectation that revised commentaries will be included in the next update of the OECD Model Convention.
