The OECD’s 2025 update to the Model Tax Convention marks a significant shift in how tax treaties address cross border remote work, natural resource activities and a number of important technical ...
On February 4, 2022, the Organization for Economic Cooperation and Development (“OECD”) issued model rules for nexus and revenue sourcing under Pillar One of the international tax agreement (the ...
Technical amendments regarding tax dispute resolution. These changes are designed to modernise the Model Convention and provide greater certainty for multinational enterprises and tax authorities.
In what could veritably be ground-breaking for the Base Erosion and Profit Shifting (BEPS) 2.0 project, the Organisation for Economic Co-operation and Development (OECD) released the Model Global Anti ...
In what is being seen as a significant policy shift, the Finance Minister, Mr Pranab Mukherjee, said on Saturday that India will look to align with the OECD model for taxation in full measure in the ...
Mumbai: Tackling offshore tax evasion is now occupying centre stage. More than 71 countries, including India, have signed the multilateral instrument, under the G20-OECD-led initiative, on Base ...
On 18 November 2025, the OECD Council adopted significant updates to the OECD Model Tax Convention (Model Convention and 2025 Update respectively), reflecting evolving international tax practices and ...