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
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.
Research Pending
Awaiting research outcome
AI Failures: Hallucination and Blind Spots Shape
(0 Response Hallucination + 0 Citation Hallucination + 0 Blind Spots = 0 Failure Mode Findings)
Citation Hallucination Modes (0 failures)
Fabricated
0
Pretextual
0
Contradictory
0
AI Blind Spots (0 failures)
Web Retrieval
0
Training Knowledge
0
Hallucination findings
No published hallucination findings yet for this regulation. Research is queued or in progress.
AI Blind Spots
No AI Blind Spots documented for this regulation yet.