Tax treaties

Public comments received on the discussion draft on the meaning of “beneficial owner” in the OECD Model Tax Convention

 

22 July 2011 - On 29 April 2011, the OECD Committee on Fiscal Affairs released for public comment a discussion draft on the meaning of “beneficial owner” in the OECD Model Tax Convention. The OECD has now published the comments received on this discussion draft, which can be downloaded by clicking on the links below. The OECD is grateful to the commentators for their input. Working Party 1 of the Committee on Fiscal Affairs will examine these comments at its September 2011 meeting.

 


 

 

 

 

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