Introduction to Article 23A / 23B of the OECD Model Tax Convention

 

All our previous posts were about tax jurisdiction and “whom” to pay tax. But today’s post is about how “not pay tax” in two countries. Yes. Today’s post is about the mitigation of double taxation. Let’s dig deep. Of all the available methodologies of elimination of double taxation, the OECD Model tax convention has provided … Continue reading Introduction to Article 23A / 23B of the OECD Model Tax Convention