OECD Publishes 2025 Update to Model Tax Convention
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OECD Publishes 2025 Update to Model Tax Convention
The OECD published its 2025 update to the model tax convention on income and capital, which includes changes and clarifications to provisions regarding the role of competent authorities within dispute resolution matters and tax treaty scopes; home working conditions as permanent establishments for tax purposes; the income tax treatment of natural resource extractions; transfer pricing and financial transactions; optional decision-making in dispute resolution mechanisms; and the use of information obtained through automatic exchange agreements.
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