OECD 2025 Model Tax Convention Update Commentary

This Tax Policy Alert discusses the OECD's 2025 updates to the Model Tax Convention, focusing on new commentary regarding cross-border working and permanent establishments. Key changes include guidance on remote work, natural resource taxation, and transfer pricing. Businesses are advised to review their working policies to mitigate potential PE risks and ensure compliance with the new guidelines. Contact PwC for further insights on how these updates may impact your organization.