17 July 2017 OECD releases draft 2017 update to OECD Model Tax Convention The Organisation for Economic Co-operation and Development (OECD) on July 11, released the draft contents of the next update to the OECD Model Tax Convention (the 2017 update). Significant parts of the 2017 update were previously approved as part of the Base Erosion and Profit Shifting (BEPS) Package. It also includes four areas that were not previously released. It does not necessarily reflect the final views of the OECD and its member countries. Interested parties are invited to submit comments on the four new areas. After the consultation, it will be submitted for the approval of the Committee on Fiscal Affairs (CFA) and of the OECD Council. Document ID: 2017-1144 |
