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 ...
The Organisation for Economic Co-operation and Development (OECD)/G20 Global Anti-Base Erosion (GloBE, Pillar 2) Model Rules, published in December 2021, intend to address perceived challenges to long ...
On 18 November 2025, the OECD Council adopted significant updates to the OECD Model Tax Convention (Model Convention and 2025 Update respectively), reflecting evolving international tax practices and ...
In 2013, on the cusp of the first OECD base erosion and profit-shifting project, the Netherlands offered to renegotiate some of its tax treaties with over two dozen developing countries. At the time, ...