The “2016 model” released will be the baseline the U.S. Treasury uses to negotiate tax treaties. The revision released is the first since 2006 and takes into account the recent developments surrounding multinational enterprises base erosion and profit sharing. The main changes are technical improvements pertaining to the negotiation of bilateral tax treaties. The text of the U.S. Model Income Tax Convention and accompanying preamble are available here.
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I’d love to see this same analysis done with current figur…
The ATO will not be happy until every tax agent or lawyer gi…
I should add “Been there, done that” Australia abolished…