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OECD approves 2014 Model Tax Convention update

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The OECD Council has approved the contents of the 2014 Update to the OECD Model Tax Convention which will be incorporated in a revised version that will be published in the next few months.

The update does not include any results from the ongoing work on the BEPS action plan but it includes the changes to article 26 and its commentary that were approved by the OECD Council on 17 July 2012. It also includes the final version of a number of changes that were previously released for comments through discussion drafts relating to:

  • the application of article 17 (artists and sportsmen);
  • the meaning of ‘beneficial owner’;
  • emissions permits and credits;
  • termination payments; and
  • technical changes to be included in the next update.
Issue: 1226
Categories: News , International taxes