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.
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