OECD updates Model Tax Convention to reflect rise of cross-border remote work and clarify taxation of natural resources

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OECD updates Model Tax Convention to reflect rise of cross-border remote work and clarify taxation of natural resources

The OECD has released an update to the Model Tax Convention on Income and on Capital, providing new and detailed guidance on short-term cross-border remote work and on the taxation of income from natural resource extraction. The update, approved by the OECD Council, aims to provide greater certaint»»»

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