Discussion draft on application and interpretation of non-discrimination article of OECD Model – details

The OECD Committee on Fiscal Affairs issued on 3 May 2007 a public discussion draft on the on the application and interpretation of Art. 24 (Non-discrimination) of the OECD Model Tax Convention. The discussion draft is a result of an initiative of OECD's working party on tax treaty issues (WP1), initiated in late 2004, to analyse technical issues concerning the application of Art. 24 and review broader policy issues. The discussion draft includes proposed amendments to the Comme…