This Legal Guide Explains Every Us Model Tax Treaty Provision

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In a general legal advice memorandum dated , with a release date of September 19 (the “GLAM”),1 the Chief Counsel’s office of the Internal Revenue Service (“IRS”) addressed the ...

JD Supra: We Can Work it Out: OECD Adopts 2025 Update to the Model Tax Convention

On , the OECD adopted the “2025 Update to the OECD Model Tax Convention” (Update) 1, which includes broad-ranging updates to the OECD model treaty (Model Treaty). 2 The most ...

We Can Work it Out: OECD Adopts 2025 Update to the Model Tax Convention

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JD Supra: OECD’s 2025 Model Tax Convention update: What it means for multinationals

The OECD’s 2025 update to the Model Tax Convention marks a significant shift in how tax treaties address cross border remote work, natural resource activities and a number of important technical ...