The OECD’s 2025 update to the Model Tax Convention marks a significant shift in how tax treaties address cross border remote work, natural resource activities and a number of important technical ...
On November 18, 2025, the OECD adopted the “2025 Update to the OECD Model Tax Convention” (Update) 1, which includes broad-ranging updates to the OECD model treaty (Model Treaty). 2 The most ...
Two diplomats from the United States and Chile extending their hands for a handshake on an agreement between the countries. Tax Notes reporters Cady Stanton and Michael Smith discuss the recently ...
LAST May 28, 2026, the Philippines and Japan signed a new tax convention that will replace the convention governing tax ...