How Often Do OECD Member Countries Update Their Tax Treaties?
Journal
Country
International; OECD
Published Date
Issue
Bulletin for International Taxation 2021 (Volume 75), No. 10
Document
In this article, the authors report on the findings and the implications of their study on the time taken by the (founding) OECD member countries to update their treaty networks and align such networks with the (most recent version of the) OECD Model.