『The 2025 Update to the OECD Model Tax Convention: Global Mobility and Beyond』のカバーアート

The 2025 Update to the OECD Model Tax Convention: Global Mobility and Beyond

The 2025 Update to the OECD Model Tax Convention: Global Mobility and Beyond

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In this episode of the podcast series, Bruno Aniceto da Silva, Senior Advisor – Global Tax Policy & Controversy, analyzes the impact of the 2025 update to the OECD Model Tax Convention, which will be incorporated into a revised version of the OECD Model to be published in the coming months.

Episode highlights:

  • Global Mobility and clarification of circumstances under which cross-border work from a home office can give rise to a Permanent Establishment
  • Introduction of a new alternative provision on the taxation of activities involving extractible natural resources
  • Transfer Pricing related clarifications included in the update
  • Addition of a new paragraph to the Mutual Agreement Procedure (MAP) article
  • Developments relating to Exchange of Information
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