The OECD has announced the release of the draft contents of the 2017 update to the OECD Model Tax Convention by the Committee on Fiscal Affairs. The OECD is seeking comments are certain parts of the draft update, which include:
- Changes to paragraph 13 of the Commentary on Article 4 related to the issue whether a house rented to an unrelated person can be considered to be a "permanent home available to" the landlord for purposes of the tie-breaker rule in Article 4(2) a).
- Changes to paragrap…