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The 2025 Update to the OECD Model Tax Convention

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Organisation for Economic Co-operation and Development2026-02-07 收录
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https://www.oecd.org/en/publications/the-2025-update-to-the-oecd-model-tax-convention_5798080f-en.html
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The OECD Model Tax Convention on Income and on Capital (the OECD Model) is a flagship publication used by both OECD Members and non-Members as a basis for negotiating, applying and interpreting bilateral tax treaties. It plays a key role in removing tax-related barriers to cross border trade and investment, helping to prevent tax evasion and...
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