2025 OECD Model Convention Updates on Transfer Pricing Aspects

The OECD Council approved the contents of the 2025 Update to the OECD Model tax Convention on Income and Capital (“OECD MTC”) on 18 November 2025. The most significant update relates t0 permanent establishments in the context of cross border home office arrangements (see our newsletter). In addition to that, it also covers other cross-border […]