How Often Do OECD Member Countries Update Their Tax Treaties?

Journal
Author
Broekhuijsen, D.M.; Vergouwen, T.M. (Mees)
Country
International; OECD
Published Date
Issue
Bulletin for International Taxation 2021 (Volume 75), No. 10
FormatPDF
EUR
45
| USD
50 (VAT excl.)

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.