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The 2025 Update to the OECD Model Tax Convention on Income and on Capital

Organisation for Economic Co-operation and Development (OECD) · published 2019-04-25 · last amended 2025-11-01

Last updated 14 Jun 2026 · Full ledger: Hallucination Register · Parent: OECD

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Published November 2025, this update revises Articles on Mutual Agreement Procedures (Article 25), Permanent Establishment (Article 5), Associated Enterprises (Article 9) and Exchange of Information (Article 26); as the world's principal bilateral tax treaty template and one of the most repeatedly updated OECD instruments, it is both a VERSION_CONFUSION and training-data-gap candidate.
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