2025 Update to the OECD Model Double Tax Convention
2025 Update to the OECD Model Double Tax Convention Jacques Malherbe – Attorney (Simont Braun) Rik Strauven – Attorney (Simont Braun) PDF EN Introduction On 18 November 2025, the OECD has released the long-awaited 2025 Update to the OECD Model Tax Convention on Income and on Capital (OECD MC), marking one of the most substantial…