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Principales aspectos de la nueva actualización del modelo de convenio de la Organización para la Cooperación y el Desarrollo Económicos - Despacho de abogados Gómez-Acebo & Pombo
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Principales aspectos de la nueva actualización del modelo de convenio de la Organización para la Cooperación y el Desarrollo Económicos

icon 27 de noviembre, 2025

La nueva actualización del Modelo de Convenio Tributario sobre la Renta y el Patrimonio incorpora ajustes normativos, aclaraciones interpretativas y ampliaciones de criterios derivados de la evolución reciente de la fiscalidad internacional. Aborda cuestiones relevantes acerca de, entre otros aspectos, el teletrabajo transfronterizo, la exploración y explotación de recursos naturales, los precios de transferencia de las transacciones financieras o la información recibida mediante el intercambio de información.

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Autor/es

Luis Cuesta – Socio

Pilar Álvarez – Consejera Académica

Tipología

Análisis

Áreas y sectores

Fiscal