OECD Releases the Draft Contents of the 2017 Update to the OECD Model Tax Convention

On July 11, 2017, the OECD Committee on Fiscal Affairs released the draft contents of the 2017 update to the OECD Model Tax Convention.  The 2017 update primarily comprises changes to the OECD Model Tax Convention that have been approved as part of the BEPS Package, were foreseen as part of the follow-up work on the treaty-related BEPS measures or were previously released for comments.   The 2017 update will be submitted for the approval of the Committee on Fiscal Affairs and of the OECD Council later in 2017.

Prepared by: Florence Sauve

Florence Sauve is an associate practicing in the firm’s Toronto office. Her practice focuses on all aspects of taxpayer representation and tax litigation and also includes personal and corporate tax planning. Before joining Thorsteinssons LLP, Florence clerked at the Tax… more »

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