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Many Happy Returns!

Erika Jupe Partner Osborne Clarke reports from the Special Conference held on 8/9 September 2008 at the OECD's Paris headquarters to celebrate the 50th anniversary of the Model Tax Convention
The OECD celebrated the 50th birthday of its Model Tax Convention (MTC) with a two-day conference which for the first time was open to the members of the private sector. The conference had three main themes: the evolution of the MTC; current 'hot topics' which were discussed in a number of panel sessions involving representatives from national tax administrations academia and tax professionals; and the future of tax treaties.
The MTC was originally conceived at the end of World War II as a means of ensuring that taxes did not form a barrier to cross-border investment. To...
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