2008 OECD Model : conflicts of qualification and double non-taxation

The 2008 Update of the OECD Model modified Para. 32.6 of the Commentary on Art. 23 (Elimination of double taxation). Para. 32.6 was added in 2000 and deals with double non-taxation arising from conflicts of qualification. The changes to Para. 32.6, although minor, deserve careful analysis because the issue of qualification conflicts resulting in double non-taxation is highly controversial. This article examines the changes to Para 32.6 and analyses the policy and legal considerations relating to the approach taken in Para. 32.6.