Contents of the 2017 update to the OECD model tax convention
Contents of the 2017 update to the OECD model tax convention
Published on 18 Jul 2017
On July 11, in an important step for non-listed real estate investment funds, the OECD released draft contents of the 2017 update to the OECD Model Tax Convention. In the draft, the OECD took notice of the comments INREV and others made. Several relevant changes now appear in the real estate example.