Update to OECD Model Tax Convention

ConstantinosInternational Tax, OECD0 Comments

On 15 July, the OECD Council  approved the contents of the 2014 Update to the OECD Model Tax Convention. The 2014 Update includes the changes to Article 26 and its Commentary that were approved by the OECD Council on 17 July 2012.  It also includes the final version of a number of changes that were previously released for comments through the … Read More