On 19 November 2025, the OECD released the 2025 Update to the OECD Model Tax Convention, reflecting the changes approved by the OECD Council on 18 November 2025. The main changes are summarized as follows, which will be incorporated into the revised condensed and full editions of the OECD Model, to be published in 2026.
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Executive summary
This note includes the contents of the 2025 update to the OECD Model Tax Convention (the 2025 Update), which was approved by the Committee on Fiscal…