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Discussion draft on application and interpretation of non-discrimination article of OECD Model – details — Orbitax

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Discussion draft on application and interpretation of non-discrimination article of OECD Model – details

|Proposed Changes|OECD
OECD

The OECD Committee on Fiscal Affairs issued on 3 May 2007 a public discussion draft on the on the application and interpretation of Art. 24 (Non-discrimination) of the OECD Model Tax Convention. The discussion draft is a result of an initiative of OECD's working party on tax treaty issues (WP1), initiated in late 2004, to analyse technical issues concerning the application of Art. 2…

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