Draft contents of the 2017 update to the OECD Model Tax Convention

Jul 24, 2017
The OECD has just released the draft contents of the 2017 update to the OECD Model Tax Convention.

The update has not yet been approved by the Committee on Fiscal Affairs or by the OECD Council, although significant parts of the 2017 update were previously approved as part of the BEPS Package.  It will be submitted for the approval later in 2017 and in the meantime the OECD is looking for comments on parts of the 2017 update that have not previously been released for comments. Comments should be sent electronically in Word format by 10 August 2017 to taxtreaties@oecd.org.