Public comments on the revised draft of the new Article 7 of the OECD Model Tax Convention

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:

 

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Publication

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)