The 2025 OECD Model Tax Convention Update: A Mountain in Labour Gives Birth to a Mouse

HASLEHNER, Werner

doi:10.54648/taxi2026017

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Article (Scientific journals)

The 2025 OECD Model Tax Convention Update: A Mountain in Labour Gives Birth to a Mouse

HASLEHNER, Werner

2026 • In Intertax : International Tax Review, 54 (Issue 2), p. 78-82

Editorial reviewed

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https://hdl.handle.net/10993/67835

DOI
10.54648/taxi2026017

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Keywords :

2025 OECD Model Update; home office; permanent establishment; OECD Commentary; international taxation

Abstract :

[en] In November 2025, the OECD published the latest update of its Model Tax convention and related commentary. This editorial provides a snapshot critical analysis of key changes and notable omissions.

Disciplines :

Tax law

Author, co-author :

HASLEHNER, Werner ; University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Department of Law (DL)

External co-authors :

Language :

English

Title :

The 2025 OECD Model Tax Convention Update: A Mountain in Labour Gives Birth to a Mouse

Publication date :

01 February 2026

Journal title :

Intertax : International Tax Review

ISSN :

0165-2826

Publisher :

Kluwer Law International BV

Volume :

Issue :

Issue 2

Pages :

78-82

Peer reviewed :

Editorial reviewed

Additional URL :

https://kluwerlawonline.com/journalarticle/Intertax/54.3/TAXI2026017

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since 19 February 2026

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Bibliography

OECD, The 2025 Update to the OECD Model Tax Convention (OECD Publishing, Paris 2025), https://doi.org/10.1787/5798080f-en (accessed 20 Dec. 2025) (‘the 2025 OECD Update’).
For its STTR, at least, the OECD has provided a separate multilateral instrument to facilitate its inclusion in existing tax treaties. As of late 2025, however, Türkiye is the only OECD member among the merely ten signatories of that instrument. See https://www.oecd.org/en/topics/sub-issues/subject-to-tax-rule/multilateral-convention-to-facilitate-the-implementation-of-the-pillar-two-subject-to-tax-rule.html (accessed 20 Dec. 2025).
See OECD, OECD Policy Responses to Coronavirus (COVID-15) (OECD Publishing, Paris 2021), https://doi.org/10.1787/df42be07-en (accessed 20 Dec. 2025).
This is defined in §44.1 of the 2025 OECD Commentary (2025) on Art. 5 as another place that is not a premises of the entperise itself or another related enterprise. Examples include the individual’s second home, a holiday rental, or the home of a friend or relative.
§44.11 OECD Commentary (2025) on Art. 5: ‘a prominent consideration is whether there is a commercial reason for the activities to be undertaken by that individual in the Contracting State where the home or other relevant place is located’.
§44.12 OECD Commentary (2025) on Art. 5.
§44.17 OECD Commentary (2025) on Art. 5.
§44.15 OECD Commentary (2025) on Art. 5.
§44.19 OECD Commentary (2025) on Art. 5.
§44.20 OECD Commentary (2025) on Art. 5.
§44.21 OECD Commentary (2025) on Art. 5.
§44.8 OECD Commentary (2025) on Art. 5 (emphasis added by the author).
§44.10 OECD Commentary (2025) on Art. 5 (emphasis added by the author).
See §§12.1, 38, and 63 of the OECD Commentary (2025) on Art. 25.
OECD, Consolidated Report on Amount B: Inclusive Framework on BEPS, OECD/G20 Base Erosion and Profit Shifting Project (OECD Publishing, Paris 2025), https://doi.org/10.1787/182b47ad-en (‘Consolidated Report on Amount B’) (accessed 20 Dec. 2025).
See §§12.1, 38, and 63 of the OECD Commentary (2025) on Art. 25 (emphasis added by the author).