TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

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_
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