New edition of the OECD Model Tax Convention is released

The 2017 edition of the OECD Model Tax Convention mainly reflects a consolidation of the treaty-related measures resulting from the work on the OECD/G20 BEPS Project under:

• Action 2 (Neutralising the Effects of Hybrid Mismatch Arrangements),
• Action 6 (Preventing the Granting of Treaty Benefits in Inappropriate Circumstances),
• Action 7 (Preventing the Artificial Avoidance of Permanent Establishment Status) and
• Action 14 (Making Dispute Resolution More Effective).

We informed you about other changes in the OECD Model Tax Conventions in our Tax News in  September 2017.

The shorter version of the 2017 edition of the OECD Model Tax Convention is published on the OECD website. The full version, including the Articles, Commentaries, non-member economies’ positions, and historical notes, will be published in the course of 2018.