Corinne Grigoriu and Jocelyn Arnason have co-authored an article titled “Modernizing the OECD Model Treaty: Highlights from the 2025 Update,” published in Wolters Kluwer’s International Tax.
The 2025 Update aims to enhance tax certainty and reflect the latest developments in international taxation, ensuring the OECD Model Treaty remains relevant to how business is conducted.
In the article, Corinne and Jocelyn explore:
- Modernizing PE Commentary for Remote Work
- Strengthening Source Taxation for Extractive Industries
- The Revised Scope of Article 9
- Tax Treaties and GATS: Scope Clarification
The article can be found in Report No: 145 of International Tax. Access to is available to subscribers only.