03/06/2021 - On 29 March 2021, as part of the ongoing work of the OECD/G20 Inclusive Framework on BEPS, the OECD secretariat invited public comments on proposed changes to the commentaries on Article 9 and related articles of the OECD Model Tax Convention. The OECD is grateful to commentators for their input and now publishes the comments received.
Working Party 1 will consider these comments as it finalises its work in this area with the expectation that revised commentaries will be included in the next update of the OECD Model Convention.
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Enquiries should be addressed to taxtreaties@oecd.org.
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