The OECD has published the comments received on proposed changes to the commentaries on Article 9 (Associated Enterprises) and related articles of the Model Tax Convention
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Public comments received on proposed changes to Commentaries in the OECD Model Tax Convention on Article 9 and on related articles
03/06/2021 - On 29 March 2021, as part of the ongoing work of the OECD/G20 Inclusive Framework on BEPS, the OECD secretariat invited public comments on proposed changes to the commentari…