This publication includes three recent reports that resulted in changes to the OECD Model Tax Convention. One covers entitlement to treaty benefits, another cov

This publication includes three recent reports from the Committee on Fiscal Affairs which led to changes to the OECD Model Tax Convention on Income and Capital.

The OECD Model Tax Convention, and the international network of tax treaties derived from it, seek to address the problem of double taxation in cross-border inv

The main purpose of the Convention is to provide a standardised system to deal with problems of international juridical double taxation (the imposition of compa