Friday, March 18, 2005

OECD releases proposed 2005 update to Model Convention

The OECD released the proposed 2005 update of the OECD Model Convention on 15 March 2005. The update is to be finalized in the spring of 2005 and comments are invited before 27 April 2005.
The proposals are mainly based on previous OECD reports, such as the reports on (i) international traffic, (ii) stock options, (iii) definition of permanent establishment, (iv) cross-border pensions and (v) exchange of information.
Other proposals relate to the Commentaries on Arts. 10 (dividends), 11 (interest), 12 (royalties), 13 (capital gains), 15 (income from employment) and 20 (students).


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