The OECD Committee on Fiscal Affaires (CFA) has published a public discussion draft on changes to be included in the next update to the OECD Model Tax Convention (MTC) and the Commentary. The proposals primarily refer to technical changes to be included in the next update, which is scheduled to be finalized in 2014. Due to ongoing discussions referring to the “BEPS”-project, most of the treaty issues that have been subject to reports published by the CFA, such as the interpretation of the...