OECD consultation on proposed changes to treaty commentary on interest deductions

Published on: 31 March 2021

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Specialist Tax Regulatory Materials

Article summary

The OECD has launched a consultation on changes to the OECD Model Tax Convention commentary that acknowledge countries’ right to restrict interest deductibility through domestic law while affirming the importance of access to mutual agreement procedures (Article 9).

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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