Part 12 The latest edition of the Model Tax Convention on Income and Capital and its Commentaries (“Model tax treaty”) was released in December 2017 by the Organization for Economic Cooperation and Development (OECD). This 2017 edition of the OECD Model tax treaty consolidates the treaty-related measures resulting from the…
Part 11 For international tax practitioners, the Model Tax Convention on Income and Capital (“Model tax treaty”) and its Commentaries have long been a leading reference for information. The Organization for Economic Cooperation and Development (OECD) published the first draft of this model tax treaty in 1963, and since then…
Part nine The more important contributions of the Organization for Economic Cooperation and Development (OECD) in the field of taxation are its research and publication of the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (“transfer pricing guidelines”). This resource has long been referred to by various nations and…
Fifth part The Organization for Economic Co-operation and Development (OECD) is a forum where the governments of 37 countries collaborate to develop policies and programs to promote sustainable economic growth. The OECD works through more than 300 committees and working groups that cover almost all areas of policy-making, such as…
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