March 3, 2026IntertaxOpen Access

The 2025 OECD Model Tax Convention Update: A Mountain in Labour Gives Birth to a Mouse

View Full Paper

Ask AI

Bookmark

Authors

Discussion

Editorial highlights updates to the OECD Model Tax Convention, suggesting limited impact on global tax policies.

The OECD's update to the Model Tax Convention indicates minimal changes in tax policy implications.
With a focus on labor market dynamics, the update underscores the importance of adapting to economic shifts.
Analysis reveals that while adjustments were made, the overall influence on taxation may be limited for member countries.
Support for introducing non-discriminatory tax practices is emphasized, though substantial changes appear unlikely.

Werner Haslehner (2026) studied this question.

View Full Paper

Ask AI

Bookmark

March 3, 2026IntertaxOpen Access

View Full Paper

Ask AI

Bookmark

Authors

Editorial highlights updates to the OECD Model Tax Convention, suggesting limited impact on global tax policies.

The OECD's update to the Model Tax Convention indicates minimal changes in tax policy implications.
With a focus on labor market dynamics, the update underscores the importance of adapting to economic shifts.
Analysis reveals that while adjustments were made, the overall influence on taxation may be limited for member countries.
Support for introducing non-discriminatory tax practices is emphasized, though substantial changes appear unlikely.

Werner Haslehner (2026) studied this question.

View Full Paper

Ask AI

Bookmark