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The OECD’s Proposed Changes to the Commentary on Article 9 (and Related Articles)
A Critical Analysis
On March 29, 2021, the OECD released a Public Consultation Document regarding “Proposed Changes to Commentaries in the OECD Model Tax Convention on Article 9 and on related Articles” (in the following: Public Consultation Document). This paper analyses the suggested changes from a dogmatic perspective and provides suggestions for a potential rewording of the changes foreseen in the Public Consultation Document.
1. Introduction
Working Party 1 (on Tax Conventions and Related Questions), Working Party 6 (on the Taxation of Multinational Enterprises) and the Forum on Tax Administration’s MAP Forum have recently undertaken significant work on the OECD Commentaries. In this respect, the focus of their efforts was laid on the clarification of the guidance laid down in the OECD Commentary on Art 9 OECD Model, especially regarding domestic tax provisions on interest deductibility; this work was closely linked to the OECD’s 2020 Report on “Transfer Pricing Guidance on Financial Transactions”.
Eventually, this work by the OECD resulted in the release of the Public Consultation Document that deals with proposed changes to the OECD Commentary not only on Art 9 OECD Model, but also on other relate...