19/2/2014 – On 15 November 2013, the OECD Committee on Fiscal Affairs (CFA) invited interested parties to send their comments on a discussion draft on technical changes to be included in the next update to the OECD Model Tax Convention. (See the discussion draft)
The OECD has now published the comments received on that discussion draft. These can be downloaded by clicking on the links below.
The OECD is grateful to the commentators for this input which will be discussed at the next meeting of Working Party 1 on Tax Conventions and Related Questions.