The OECD Committee on Fiscal Affairs (CFA) has invited public comments on a discussion draft on technical changes to be included in the next update to the OECD Model Tax Convention.
These technical changes include proposals for changes to the Model Tax Convention resulting from the work of Working Party 1 on Tax Conventions and Related Questions (the subgroup of the OECD Committee on Fiscal Affairs that deals with tax treaties) on a number of technical issues related to the Model Tax Convention. It is proposed that these changes be part of the next update to the OECD Model Tax Convention, which is currently scheduled to be finalised in 2014.
Source: OECD release, 15 November 2013
[LTN 223, 18/11/13]