On 30 September 2026, the OECD released the 11th edition of the full version of the Model Tax Convention on Income and on Capitalopens in a new tab (MTC) and associated Commentary. The MTC is widely used as a basis for negotiating, applying and interpreting bilateral tax treaties, and this latest release incorporates changes that were published last year. Our earlier article provided details of these changes.

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Fuente: KPMG