Public comments received on the revised proposals concerning the meaning of beneficial owner in Articles 10, 11 and 12 of the OECD Model Tax Convention

41

On 19 October 2012, the OECD Committee on Fiscal Affairs released for public comment revised proposals concerning the meaning of beneficial owner in Articles 10, 11 and 12 of the OECD Model Tax Convention. The OECD has now published the comments received on this revised discussion draft.

- Publicitate -