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Das Update 2014 zum OECD-Musterabkommen
The Update 2014 to the OECD Model Tax Convention
The OECD Committee on Fiscal Affaires (CFA) has published a public discussion draft on changes to be included in the next update to the OECD Model Tax Convention (MTC) and the Commentary. The proposals primarily refer to technical changes to be included in the next update, which is scheduled to be finalized in 2014. Due to ongoing discussions referring to the “BEPS”-project, most of the treaty issues that have been subject to reports published by the CFA, such as the interpretation of the term “permanent establishment” in Art. 5 of the OECD MTC, the treatment of termination payments under Art. 15 and 18 of the OECD MTC, or the meaning of “beneficial ownership” in Art. 10, 11 and 12 OECD MTC, will obviously be postponed to a forthcoming revision of the OECD MTC in 2015 at the earliest. Stefan Bendlinger gives an overview of the technical changes to be part of the update to the OECD MTC in 2014.
I. Revision des OECD-Musterabkommens 2014
Am hat die Arbeitsgruppe 1 des Steuerausschuss der OECD einen Diskussionsentwurf mit den Inhalten des im Jahr 2014 zu erwartenden neuen Updates des OECD-Musterabkommens (OECD-MA) zur Begutachtung veröffentlicht. Die Begutachtungsfrist ist am abgelaufe...