International. The 2008 OECD Model : an overview

• Autores: Raffaele Russo
• Localización: European taxation, ISSN 0014-3138, Vol. 48, Nº. 9, 2008, págs. 459-466
• Idioma: inglés
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• Resumen

  • This article contains an overview of the 2008 Update to the OECD Model Convention (hereinafter: the OECD Model). The 2008 Update contains: clarifications with regard to the tie-breaker test under Art. 4(3) of the OECD Model and an alternative provision in this respect, an alternative provision on services, a revision to the Commentary on Art. 7, alternative provisions for real estate investment trusts, clarifications in relation to the definition of royalties, clarifications in relation to the application of the non-discrimination article, Art. 25(5) on mandatory binding arbitration, and some other clarifications.