{"id":382557,"date":"2025-12-18T12:35:25","date_gmt":"2025-12-18T11:35:25","guid":{"rendered":"https:\/\/ga-p.com\/?post_type=publicacion&p=382557"},"modified":"2025-12-18T12:35:29","modified_gmt":"2025-12-18T11:35:29","slug":"highlights-of-the-oecd-model-tax-convention-on-income-and-on-capital-update","status":"publish","type":"publicacion","link":"https:\/\/ga-p.com\/en\/publications\/highlights-of-the-oecd-model-tax-convention-on-income-and-on-capital-update\/","title":{"rendered":"Highlights of the OECD Model Tax Convention on Income and on Capital update"},"content":{"rendered":"
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The new update to the OECD Model Tax Convention on Income and on Capital incorporates regulatory adjustments, interpretative clarifications and additional criteria in response to recent developments in international taxation. It addresses relevant issues relating, among other things, cross-border teleworking, the exploration and exploitation of natural resources, transfer pricing aspects of financial transactions or information received through exchange of information.<\/p>\n\n\n\n

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Autor\/s<\/div>\n
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\n <\/span>\n Luis Cuesta<\/a>\n – Partner<\/span>\n <\/p>\n

\n <\/span>\n Pilar \u00c1lvarez<\/span>\n – Academic Counsel<\/span>\n <\/p>\n <\/div>\n <\/div>\n \n \n

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Category<\/div>\n

\n <\/span>\n Analysis<\/span>\n <\/p>\n <\/div>\n \n

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Areas and sectors<\/div>\n

\n <\/span>\n Tax<\/a>\n <\/p>\n <\/div>\n <\/div>\n<\/div>\n\n<\/div>\n<\/div>\n\n<\/div>\n\n <\/div>\n\n<\/div>\n\n\n

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\n \"Luis <\/div>\n <\/a>\n
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Luis Cuesta<\/div>\n <\/a>\n
Partner<\/div>\n
\n \"email\"\n\n lcuesta@ga-p.com<\/a>\n <\/div>\n
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\n Tax, <\/a>\n TAX PORTUGAL, <\/a>\n TAX SPAIN<\/a>\n <\/div>\n <\/div>\n
\n \n Barcelona<\/a>\n <\/div>\n
\n \"icon\"\n\n (+34) 93 415 74 00<\/a>\n <\/div>\n <\/div>\n <\/div>\n\n \n
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Pilar \u00c1lvarez<\/div>\n
Consejera Acad\u00e9mica<\/div>\n
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\n \"email\"\n\n palvarez@ga-p.com<\/a>\n <\/div>\n
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\n Tax, <\/a>\n TAX PORTUGAL, <\/a>\n TAX SPAIN<\/a>\n <\/div>\n <\/div>\n <\/div>\n <\/div>\n \"icon\"\n\n \"icon\"\n\n <\/div>\n\n <\/div>\n
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Luis Cuesta<\/div>\n <\/a>\n
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\n Tax, <\/a>\n TAX PORTUGAL, <\/a>\n TAX SPAIN<\/a>\n <\/div>\n <\/div>\n
\n \n Barcelona<\/a>\n <\/div>\n
\n \"icon\"\n\n (+34) 93 415 74 00<\/a>\n <\/div>\n <\/div>\n <\/div>\n\n \n
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\n \"Pilar <\/div>\n
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Pilar \u00c1lvarez<\/div>\n
Consejera Acad\u00e9mica<\/div>\n
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\n \"email\"\n\n palvarez@ga-p.com<\/a>\n <\/div>\n
\n \n Madrid<\/a>\n <\/div>\n <\/div>\n <\/div>\n
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\n Tax, <\/a>\n TAX PORTUGAL, <\/a>\n TAX SPAIN<\/a>\n <\/div>\n <\/div>\n <\/div>\n <\/div>\n \"icon\"\n\n \"icon\"\n\n <\/div>\n\n <\/div>\n <\/div>\n <\/div>\n
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The new update to the OECD Model Tax Convention on Income and on Capital incorporates regulatory adjustments, interpretative clarifications and additional criteria in response to recent developments in international taxation. It addresses relevant issues relating, among other things, cross-border teleworking, the exploration and exploitation of natural resources, transfer pricing aspects of financial transactions or information received through exchange of information.<\/p>\n","protected":false},"featured_media":322569,"template":"","publicacion_categoria":[126],"class_list":["post-382557","publicacion","type-publicacion","status-publish","has-post-thumbnail","hentry","publicacion_categoria-analysis-en"],"acf":[],"yoast_head":"\nHighlights of the OECD Model Tax Convention on Income and on Capital update - Despacho de abogados G\u00f3mez-Acebo y Pombo<\/title>\n<meta name=\"description\" content=\"The new update to the OECD Model Tax Convention on Income and on Capital incorporates regulatory adjustments, interpretative clarifications and additional criteria in response to recent developments in international taxation. 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