Transcription of OECD releases draft changes to be incorporated in …
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28 July 2017. Global Tax Alert OECD releases draft changes to be incorporated in 2017. update to OECD. Model Tax Convention Executive summary EY Global Tax Alert Library On 11 July 2017, the Organisation for Economic Co-operation and Development Access both online and pdf versions (OECD) released the draft contents of the 2017 update to the OECD Model Tax of all EY Global Tax Alerts. Convention (the 2017 update). Copy into your web browser: The 2017 update is primarily comprised of changes to the OECD Model Tax Convention (MTC or Convention) and Commentary that have been approved as part of the Base Erosion and Profit Shifting (BEPS) However, it also contains changes resulting from follow-up work on the treaty -related BEPS. measures, including changes resulting from the negotiation of the Multilateral Convention to Implement tax treaty Related Measures to Prevent BEPS (the MLI), and changes related to the Commentary on permanent establishments and the international shipping provision, which were under review prior to the BEPS project.
2 Global Tax Alert Detailed discussion Background The OECD MTC has been constantly reviewed and updated to address new tax treaty issues. Working Party No. 1 of the
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