The 2025 Update to the OECD Model Tax Convention: Global Mobility and Beyond

In this episode of the podcast series, Bruno Aniceto da Silva, Senior Advisor – Global Tax Policy & Controversy, analyzes the impact of the 2025 update to the OECD Model Tax Convention, which will be incorporated into a revised version of the OECD Model to be published in the coming months. Episode highlights: Global Mobility and clarification of circumstances under which cross-border work from a home office can give rise to a Permanent Establishment Introduction of a new alternative provision on the taxation of activities involving extractible natural resources Transfer Pricing related clarifications included in the update Addition of a new paragraph to the Mutual Agreement Procedure (MAP) article Developments relating to Exchange of Information