OECD updates Model Tax Convention to reflect rise of cross-border remote work and clarify taxation of natural resources
收藏Organisation for Economic Co-operation and Development2026-02-07 收录
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The OECD has released an update to the Model Tax Convention on Income and on Capital, providing new and detailed guidance on short-term cross-border remote work and on the taxation of income from natural resource extraction. The update, approved by the OECD Council, aims to provide greater certainty for governments and businesses worldwide.
