five

Provision on Activities in Connection with the Exploration and Exploitation of Extractible Natural Resources

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Organisation for Economic Co-operation and Development2026-04-11 收录
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https://www.oecd.org/en/events/public-consultations/2023/11/provision-on-activities-in-connection-with-the-exploration-and-exploitation-of-extractible-natural-resources.html
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OECD invites public input on proposed changes to the Commentary on Article 5 of the OECD Model Tax Convention and its application to extractible natural resources.
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