The OECD has published the comments received on its consultation on changes to the Commentary on Article 5 of the OECD Model Tax Convention and its application to extractible natural resources. --- Public comments received on proposed changes to the Commentary on Article 5 of the OECD Model Tax Convention and its application to extractible natural resources On 16 November 2023, the OECD invited public comments on the proposed changes to the Commentary on Article 5 of the OECD Model Tax Convention and its application to extractible natural resources. These proposed changes result from the work by Working Party 1...