OECD: 2008 Updated Model Tax Convention
The OECD Council recently approved the contents of the 2008 Update to the OECD Model Tax Convention.
This update largely concerns amendments to the commentary. Governments base double taxation agreement on this model convention and the official commentary of the OECD on the Model Treaty can be helpful in interpreting some treaty provisions.
For full details on the amendments see http://www.oecd.org/document/15/0,3343,en_2649_33747_41032207_1_1_1_
37427,00.html