The OECD has released an update to the Model Tax Convention on Income and on Capital, providing new and detailed guidance on short-term cross-border remote work and on the taxation of income from natural resource extraction. The update, approved by the OECD Council, aims to provide greater certainty for governments and businesses worldwide.
Join the OECD’s tax treaty team for 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.
At the April 2025 Plenary meeting of the Inclusive Framework, Members agreed to explore the issue of global mobility of individuals, using a phased evidence-based approach. In the context of this work, global mobility refers to changed ways of working, including through technology that facilitates remote and cross-border working.