Tax treaties

Comments on public discussion draft “Tax Treaty Issues related to Common Telecommunications Transactions”


10 February 2010 - On 25 November 2009, the OECD Committee on Fiscal Affairs released for public comments the draft of a Report which contains proposed changes to the Commentary on the OECD Model Tax Convention dealing with tax treaty issues related to common telecommunication transactions. The Committee is considering the inclusion of these changes in the next update to the OECD Model Tax Convention, which is tentatively scheduled for the second part of 2010. The OECD has now published the comments received on this consultation draft, which can be downloaded by clicking on the links below:


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