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OECD Model Tax Convention

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The OECD has published public comments received on the proposed changes resulting from the work by Working Party 1 on Tax Conventions and Related Questions with a view to developing an alternative provision for inclusion in the Commentary on Article 5 of the OECD Model Tax Convention (permanent establishment) on activities in connection with the exploration and exploitation of extractible natural resources.

Issue: 1648
Categories: News
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