28 January 2010 - On 24 November 2009, the OECD Committee on Fiscal Affairs released for public comment a proposed draft of the new Article 7 of the Model Tax Convention. The OECD has now published the comments received, which can be downloaded by clicking on the links below:

• Business and Advisory Committee (BIAC)
• Burgers, Prof. Dr. I.J.J.
• CMS Bureau Francis Lefebvre
• Drewno, John K.
• European Business Initiative on Taxation (EBIT)
• Ernst & Young
• French Banking Federation (FBF)
• Institute of Chartered Accountants in England & Wales (ICAEW)
• Kovari, Blanca
• Maisto e Associati
• PricewaterhouseCoopers (PWC - UNITED KINGDOM)
• Rawal, Radhakishan
• Taxand
• Tax Executives Institute, Inc. (TEI)

• Treaty Policy Working Group

• WTS Aktiengesellschaft Steuerberatungsgesellschaft (WTS AG)