This publication includes three recent reports of the Committee on Fiscal Affairs that resulted in changes to the OECD Model Tax Convention on Income and Capital (those changes were included in the update adopted by the Council of the OECD on 28 January 2003): "Restricting the Entitlement to...

This publication includes three recent reports of the Committee on Fiscal Affairs that resulted in changes to the OECD Model Tax Convention on Income and Capital. The first considers how to address situations where it would seem inappropriate to grant the benefits of tax treaties. The second...