1 “... treaties. The guidance represents the Secretariat's views, supported by Working Party 1 (in its inclusive...”

2 “...This report includes changes to the OECD Model Tax Convention to prevent treaty abuse. It first...”

3 “...Updated guidance on tax treaties and the impact of the COVID-19 pandemic...”

4 Subjects: “...double taxation treaty...”

5 “...Preventing the Granting of Treaty Benefits in Inappropriate Circumstances, Action 6 - 2015 Final...”

6 “...Preventing the Granting of Treaty Benefits in Inappropriate Circumstances, Action 6 - 2015 Final...”

7 “...Preventing the Granting of Treaty Benefits in Inappropriate Circumstances, Action 6 - 2015 Final...”

8 “... adopted by the Council of the OECD on 28 January 2003): "Restricting the Entitlement to Treaty Benefits...”

9 Table of Contents: “.... Withholding Tax & Tax Treaty Concepts -- Threshold for U.S. inbound taxation -- U.S. trade or business...”

10 “..., the detailed list of tax treaties between OECD member countries and the background reports that are included...”

11 “...The application of tax treaties to cases involving partnerships raises a number of complex issues...”

12 “... into account bilateral tax treaties. The classification is based on a simple framework aiming to capture...”

13 “... the benefits of tax treaties are only granted to hybrid entities (including dual resident entities...”

14 “... and the identification of the services to which they relate are relevant to the application of tax treaties, which...”