2017 UPDATE TO THE MODEL TAX CONVENTION - OECD

2017 UPDATE TO THE. OECD MODEL TAX CONVENTION . !DOPTED BY THE /%#$ #OUNCIL. ON 2 November 7. 21 November 2017. THE 2017 UPDATE TO THE OECD MODEL TAX CONVENTION . This note includes the contents of the 2017 UPDATE to the OECD MODEL Tax CONVENTION (the 2017 UPDATE ). The 2017 UPDATE was approved by the Committee on Fiscal Affairs on 28 September 2017 and by the OECD Council on 21 November 2017. The 2017 UPDATE primarily comprises changes to the OECD MODEL Tax CONVENTION (the OECD MODEL ). that were approved as part of the BEPS Package or were foreseen as part of the follow-up work on the treaty-related BEPS measures.

The 2017 pdate primarily comprises changes to the OECD Model Tax Convention U (the OECD Model) ... and related Commentary changes, concerning the treaty residence of ... discussed at a7 September 2012 public consultation and subsequently released in a revised October 2012discussion draft .

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  Code, Model, Revised, Convention, Concerning, Commentary, Model tax convention, Oecd model tax convention, Model code

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