Key OECD changes to Model Tax Convention on remote work and natural resources
International tax update
02 de diciembre de 2025
The OECD has released its 2025 update to the Model Tax Convention, introducing significant changes to address cross-border tax challenges.
In this briefing, our Global Tax Team explores how the new rules clarify when remote work arrangements may create a Permanent Establishment, what strengthened source-country taxing rights mean for natural resource activities, and how updates to dispute resolution and transparency provisions aim to improve certainty and fairness in cross-border taxation.
For more information on the updates to the Model Tax Convention, please contact a member of our Global Tax Team listed at the bottom of the full article, or your usual Eversheds Sutherland contact.
Contactos clave
Robert Waterson
Partner
London, Reino Unido
Ben Jones
Partner
London, Reino Unido
Elena Teletin
Partner
Bucarest, Rumanía
Robert S. Chase II
Partner
Washington, DC, Estados Unidos de América
Chantal Presilli
Partner
Rotterdam, Netherlands | Amsterdam, Netherlands
Dr. Lars H. Haverkamp, LL.M. (Christchurch)
Partner
Dusseldorf, Alemania
Robert Dever
Partner
Dublin, Irlanda
Rafael Moll de Alba
Partner
Luxemburgo, Luxemburgo
Zoya Zalmai
Partner
Amsterdam, Netherlands
Antonio Cuéllar
Partner
Madrid, Spain
Sebastiano Sciliberto
Executive Partner
Roma, Italy
Torsti Lakari
Partner
Helsinki, Finlandia