On 17 July 2008, the OECD Council approved the contents of the 2008update to the OECD Model Convention. This followed the earlier approval of the update by the Committee on Fiscal Affairs at its meeting of 24-25 June 2008.
Although most of the changes included in the update had previously been released for public comments, the update itself was also released as a discussion draft in April 2008.
The CFA carefully examined the comments received …