Tax treaties

Public comments on draft new Article 7 (Business Profits) of the OECD Model Tax Convention and related Commentary changes

 

 26 January 2009 -- On 7 July 2008, the OECD Committee on Fiscal Affairs called for comments on a draft new Article 7 of the OECD Model Tax Convention and related Commentary changes. The OECD has now published the comments received on that draft. These comments were received from: