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OECD Consulting on Changes to Commentary on Article 5 of the OECD Model Tax Convention and its Application to Extractible Natural Resources

|Proposed Changes|OECD
OECD

The OECD has announced a consultation on changes to the Commentary on Article 5 of the OECD Model Tax Convention and its application to extractible natural resources.

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OECD invites public input on proposed changes to the Commentary on Article 5 of the OECD Model Tax Convention and its application to extractible natural resources

16/11/2023 - Article 5 of the OECD Model Tax Convention on…

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