OrbitaxUpdate to the Commentary on Article 26 of the OECD Model Tax Convention Concerning Exchange of Information
|Approved Changes|OECD
The OECD has published an Update to the Commentary on Article 26 of the OECD Model Tax Convention, which is dated 19 February 2024. The update concerns the exchange of information as follows:
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COMMENTARY ON ARTICLE 26 CONCERNING THE EXCHANGE OF INFORMATION
Replace paragraphs 11 and 12 of the Commentary on Article 26 by the following:
11. Reciprocal assistance between tax administrati…
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