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Proposed changes to Commentaries in the OECD Model Tax Convention on Article 9 and on related articles

Organisation for Economic Co-operation and Development2026-04-11 收录

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https://www.oecd.org/en/events/public-consultations/2021/03/proposed-changes-commentaries-oecd-mtc-article-9-related.html 数据链接链接失效反馈

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OECD invites public input on proposed changes to Commentaries in the OECD Model Tax Convention on Article 9 and on related articles.

应用场景：

国际税收政策协调

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Montant B dans le cadre du Pilier Un relatif à la simplification des règles de prix de transfert

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OECD updates transfer pricing country profiles with new insights on hard-to-value intangibles and simplified distribution rules

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The OECD has published updated transfer pricing country profiles reflecting the current transfer pricing legislations and practices of 11 jurisdictions and issued for the first time the profiles of Az

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OECD Secretary‑General Tax Report to G20 Finance Ministers and Central Bank Governors (G20 South Africa, October 2025)

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This report sets out recent developments in international tax co-operation, including the OECD’s support of G20 priorities such as the implementation of the BEPS minimum standards, the Two-Pillar Solu

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Propositions de modifications à apporter aux Commentaires sur l'article 9 et sur les articles connexes du Modèle de Convention fiscale de l'OCDE

税收协定

转让定价规则

L'OCDE sollicite les contributions des parties prenantes sur les propositions de modifications à apporter aux Commentaires sur l'article 9 et sur les articles connexes du Modèle de Convention fiscale

Organisation for Economic Co-operation and Development70

Proposed changes to Commentaries in the OECD Model Tax Convention on Article 9 and on related articles

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