The OECD Council has approved the 2017 update to the OECD Model Tax Convention which was adopted by the OECD’s Committee on Fiscal Affairs on 28 September 2017. The update will be incorporated in a revised version of the Model Tax Convention (MTC) to be published next year. The update implements a number of changes to the MTC arising from the BEPS project.

For further information, please contact Paul Hale.