The OECD publishes the comments received on a discussion draft on proposed changes to the provisions of the OECD Model Tax Convention dealing with the operation of ships and aircraft in international traffic

On 15 November 2013, the OECD Committee on Fiscal Affairs (CFA) invited public comments on a discussion draft on changes to the provisions of the OECD Model Tax Convention dealing with the operation of ships and aircraft in international traffic.

The OECD has now published the comments received on that discussion draft.

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