The Treasury Department has issued a newly revised U.S. Model Income Tax Convention to provide the baseline text it will use when negotiating tax treaties with other countries. It was last updated in ...
The OECD’s 2025 update to the Model Tax Convention marks a significant shift in how tax treaties address cross border remote work, natural resource activities and a number of important technical ...
On November 18, 2025, the OECD adopted the “2025 Update to the OECD Model Tax Convention” (Update) 1, which includes broad-ranging updates to the OECD model treaty (Model Treaty). 2 The most ...
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