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:

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Eighth edition of the condensed version of the OECD Model Tax Convention on Income and on Capital

Model Tax Convention on Income and on Capital - Condensed Version (July 2010)