With little delay, the plan subsequently developed by the OECD identified 15 actions…
The OECD proposed measures for all three parts, first in an interim report from September…
Replacing the title of the OECD Model Tax Convention with a new title that emphasizes…
Replacing the preamble of the OECD Model Tax Convention with a new preamble text…
Replacing some of the paragraphs in the introduction to the OECD Model Tax Convention…
By proposing changes both to the OECD Model Tax Convention (which provides a shared…
However, the Action plan had additionally proposed to develop a multilateral instrument…
The ad hoc group finalized negotiations by adopting the text of the MLI and the accompanying…
