Tax treaties

Public comments received on proposed changes to Commentaries in the OECD Model Tax Convention on Article 9 and on related articles


03/06/2021 - On 29 March 2021, as part of the ongoing work of the OECD/G20 Inclusive Framework on BEPS, the OECD secretariat invited public comments on proposed changes to the commentaries on Article 9 and related articles of the OECD Model Tax Convention. The OECD is grateful to commentators for their input and now publishes the comments received.


Working Party 1 will consider these comments as it finalises its work in this area with the expectation that revised commentaries will be included in the next update of the OECD Model Convention.




Enquiries should be addressed to [email protected].


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