OECD – 2017 UPDATE TO THE OECD MODEL TAX CONVENTION
OECD – 2017 UPDATE TO THE OECD MODEL TAX CONVENTION. This note includes the contents of the 2017 update to the OECD Model Tax Convention (the 2017 Update). The 2017 Update was approved by the Committee on Fiscal Affairs on 28 September 2017 and by the OECD Council on 21 November 2017. The 2017 Update…