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. These changes include the following: Changes to the Title and Preamble of the OECD MODEL , as well as to its Introduction, and related Commentary changes contained in the Report on Action 6 (Preventing the Granting of Treaty Benefits in Inappropriate Circumstances). The addition of new paragraph 2 to Article 1 (the transparent entity provision) and of related Commentary changes.

This note includes the contents of the 2017 update to the OECD Model Tax Convention (the 2017 Update). The 2017 Update was provedap by the Committee on Fiscal Affairs on 28 September 2017 and by the OECD Council on 21 November 2017.

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