Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Updated model treaty

14 September 2005
Categories: News
OECD press release dated 7 September 2005

The Organisation for Economic Co-operation and Development has published a new updated version of its Model Tax Convention used by OECD and other countries as a basis for the negotiation application and interpretation of bilateral tax treaties of which there are now more than 2 500 in force around the world.
The model is periodically updated to take account of new developments and to reflect the experience gained by countries in the application of tax conventions. The 2005 edition incorporates changes on a number of issues including:

  • the tax treatment of activities related to international shipping and air transport;
  • cross-border income tax issues arising from employee stock-option plans;
  • tax issues arising from cross-border pensions;
  • the issue of multiple permanent establishments;
  • the revision of Article 26 and its commentary...

If you or your firm subscribes to Taxation.co.uk, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.

back to top icon