Public comments on the discussion draft on the tax treaty treatment of services

17 January 2008 -- On 8 December 2006, the OECD Committee on Fiscal Affairs published a discussion draft on proposed changes to the Commentary to the Model Tax Convention on Income and Capital in relation to the tax treaty treatment of services. These comments were received from:

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The online version of the OECD Model Tax Convention on Income and on Capital (eMTC) is now available.

Electronic Version of the OECD Model Tax Convention