The OECD has announced a consultation on proposed changes to the commentaries on Article 9 (Associated Enterprises) and related articles of the Model Tax Convention
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OECD invites public input on proposed changes to Commentaries in the OECD Model Tax Convention on Article 9 and on related articles
29/03/2021 - Article 9 of the OECD Model Tax Convention deals with the taxation of transactions between associated enterprises. Working Party 1 on Tax Conventions and Related Questions (which …