Q. Which of the following organization publishes and continually updates the model tax convention which serves as a template for bilateral negotiations regarding tax coordination and cooperation?
Answer: Organization for Economic Co-operation and Development (OECD)
Notes: The Organisation for Economic Co-operation and Development is an intergovernmental economic organisation with 37 member countries, founded in 1961 to stimulate economic progress and world trade. It is headquartered at Paris, France. The OECD publishes and updates a model tax convention that serves as a template for allocating taxation rights between countries.