The OECD has released revised proposal for changes to the Commentary on paragraph 2 of Article 15 of the OECD Model Tax Convention. Article 15 of the Model Convention deals with Income from Employment.

In April 2004, Working Party No. 1 on Tax Conventions and Related Questions released for public comments draft proposals for clarification of the scope of paragraph 2 of Article 15 of the OECD Model Tax Convention with respect to the tax treaty treatment of short-term assignments.

Based on the comments received and a public consultation meeting held in January 2006, revised proposals have been prepared by the Working Party. Comments on these revised proposals are invited before 1 July 2007.

Further information is available at http://www.oecd.org/document/14/0,2340,en_2649_37427_38248846_1_1_1_37427,00.html.