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Tax News

OECD publishes public comments on the OECD Model Tax Convention

Published on: 23 January 2024
Published by a

Specialist Tax Regulatory Materials

Article summary

The OECD has published the comments received from the public on the proposed changes to the Commentary on Article 5 of the OECD Model Tax Convention and its application to extractible natural resources.

Jurisdiction(s): World

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