> OECD Model Tax Convention default provisions for cross-border tax allocation. Contains the baseline treaty rules that most bilateral Double Taxation Agreements (DTAs) follow. Use when interpreting treaty provisions, applying tie-breaker rules, determining PE thresholds, classifying income types under treaty articles, or understanding methods to eliminate double taxation. Trigger on: \"OECD model\", \"model tax convention\", \"treaty article\", \"Article 4 tie-breaker\", \"Article 5 PE\", \"Article 7 business profits\", \"Article 12 royalties\", \"Article 13 capital gains\", \"Article 15 employment income\", \"Article 23 double taxation relief\", \"credit method\", \"exemption method\", \"mutual agreement procedure\", \"MAP\", \"UN model differences\", or any reference to interpreting a bilateral tax treaty. Updated to reflect the 2025 OECD Model update (including remote work PE guidance in the Commentary on Article 5).
Install with
Claude CodeCodexCursorGitHub CopilotGemini CLI
Supported by the Atlas install prompt. Skill-specific requirements vary.
Skill stats
Skills1CategoryEngineeringStars0
About this skill
> OECD Model Tax Convention default provisions for cross-border tax allocation. Contains the baseline treaty rules that most bilateral Double Taxation Agreements (DTAs) follow. Use when interpreting treaty provisions, applying tie-breaker rules, determining PE thresholds, classifying income types under treaty articles, or understanding methods to eliminate double taxation. Trigger on: \"OECD model\", \"model tax convention\", \"treaty article\", \"Article 4 tie-breaker\", \"Article 5 PE\", \"Article 7 business profits\", \"Article 12 royalties\", \"Article 13 capital gains\", \"Article 15 employment income\", \"Article 23 double taxation relief\", \"credit method\", \"exemption method\", \"mutual agreement procedure\", \"MAP\", \"UN model differences\", or any reference to interpreting a bilateral tax treaty. Updated to reflect the 2025 OECD Model update (including remote work PE guidance in the Commentary on Article 5).
Quick start
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> OECD Model Tax Convention default provisions for cross-border tax allocation. Contains the baseline treaty rules that most bilateral Double Taxation Agreements (DTAs) follow. Use when interpreting treaty provisions, applying tie-breaker rules, determining PE thresholds, classifying income types under treaty articles, or understanding methods to eliminate double taxation. Trigger on: \"OECD model\", \"model tax convention\", \"treaty article\", \"Article 4 tie-breaker\", \"Article 5 PE\", \"Article 7 business profits\", \"Article 12 royalties\", \"Article 13 capital gains\", \"Article 15 employment income\", \"Article 23 double taxation relief\", \"credit method\", \"exemption method\", \"mutual agreement procedure\", \"MAP\", \"UN model differences\", or any reference to interpreting a bilateral tax treaty. Updated to reflect the 2025 OECD Model update (including remote work PE guidance in the Commentary on Article 5).
About this listing
Category
Engineering
Reported license
AGPL-3.0
Listing language (estimated)
English
Review status
Not individually reviewed
Agent compatibility
Atlas installation supports Claude Code, Codex, and Cursor. Skill-specific dependencies and features are checked during setup.
Claude Code
Codex
Cursor
GitHub Copilot
Gemini CLI