The OECD’s tax treaty team hosted a webinar on the latest updates to the OECD Model Tax Convention on Income and on Capital (the OECD Model), a flagship publication used by governments and taxpayers as the basis for the negotiation and interpretation of bilateral double tax treaties. The OECD Model plays a key role in removing tax-related barriers to cross border trade and investment, helping to prevent tax evasion and avoidance, and providing a means to settle on a uniform basis the most common problems that arise in the field of international juridical double taxation.
During the webinar, Manal Corwin, Director of the OECD Centre for Tax Policy and Administration, alongside OECD experts discussed the key changes in the 2025 Update, including those made to the Commentary on Article 5 (Permanent Establishment) to:
- clarify the circumstances in which an individual’s home could constitute a “place of business” of the enterprise for which the individual works; and
- add an alternative (optional) provision on activities in connection with the exploration and exploitation of extractible natural resources, together with related commentary.
The webinar provided business stakeholders, particularly tax practitioners and tax professionals from multinational enterprises, an opportunity to gain deeper insights into the changes made to the OECD Model and their implications.
For further inquiries, please contact: taxtreaties@oecd.org
