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UPDATE TO ARTICLE 26 OF THE OECD MODEL TAX …
www.oecd.org1 UPDATE TO ARTICLE 26 OF THE OECD MODEL TAX CONVENTION AND ITS COMMENTARY Approved by the OECD Council on 17 July 2012 [The changes to the existing text of the OECD Model Tax Convention and its Commentary appear in
INTERPRETATION AND APPLICATION OF ARTICLE …
www.oecd.orgorganisation for economic co-operation and development interpretation and application of article 5 (permanent establishment) of the oecd model tax convention
OECD releases draft changes to be incorporated in …
www.ey.comExecutive summary On 11 July 2017, the Organisation for Economic Co-operation and Development (OECD) released the draft contents of the 2017 update to the OECD Model Tax