The OECD Council approved the contents of the 2014 Update to the OECD Model Tax Convention on 15 July 2014. This article provides an overview of the changes introduced by the 2014 Update and the guidance they provide.
The OECD Council approved the contents of the 2014 Update to the OECD Model Tax Convention on 15 July 2014. This article provides an overview of the changes introduced by the 2014 Update and the guidance they provide.