The OECD has published the comments received on its consultation on changes to the Commentary on Article 5 of the OECD Model Tax Convention and its application to extractible natural resources.
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Public comments received on proposed changes to the Commentary on Article 5 of the OECD Model Tax Convention and its application to extractible natural resources
On 16 November 2023, the OECD invited public comments on the proposed changes to the Commentary on Article 5 of the OECD Model Tax …