- Internacional
- noviembre 25, 2009
OECD drafts a new Article 7 (Business Profits) of its Model Tax Convention
The new Article and its Commentary constitute the second part of the implementation package for the Report on Attribution of Profits to Permanent Establishments.
On 24 November 2009, the OECD Committee on Fiscal Affairs approved the release, for public comment, of a revised draft of a new Article 7 (Business Profits) of the OECD Model Tax Convention and of related Commentary changes.
