Oecd Model Treaty Defaults
> 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).
Security AStatic scan found no risk patternsHow grading works ›
What this skill does
Oecd Model Treaty Defaults is a community-contributed Claude Code skill in the engineering-misc sub-category. It ships as a SKILL.md file that Claude Code auto-discovers under ~/.claude/skills/oecd-model-treaty-defaults/ and loads when your prompt matches the skill's trigger.
When to invoke it: 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.
Who uses this skill
The Oecd Model Treaty Defaults Claude Code skill is built for software engineers, backend developers, full-stack teams, and technical leads building and maintaining production systems. It's part of ClaudSkills (also referred to as Claude Skills or Claude Code Skills) — the open community-curated registry of 161,000+ SKILL.md files for Anthropic's Claude Code agent and the wider Claude ecosystem (Claude API, Claude Agent SDK).
How to install
Free
Manual install (2 steps)
mkdir -p ~/.claude/skills/oecd-model-treaty-defaults
curl -L https://claudskills.com/skills/oecd-model-treaty-defaults/SKILL.md \
-o ~/.claude/skills/oecd-model-treaty-defaults/SKILL.md
Or just download SKILL.md directly and drop it into ~/.claude/skills/oecd-model-treaty-defaults/. Claude Code auto-discovers it on next session.
Skills live at ~/.claude/skills/oecd-model-treaty-defaults/SKILL.md on macOS/Linux, or %USERPROFILE%\.claude\skills\oecd-model-treaty-defaults\SKILL.md on Windows. See the full install guide for step-by-step instructions.
Telegram
📱 Install from your phone or desktop Telegram
Open @claudskills_bot on Telegram, tap Open Desktop App, and the desktop app installs this skill for you. Or share the bot link with a colleague — they get the same one-tap install. Learn more →
Pro
One-click install via the desktop app
The ClaudSkills desktop app installs any skill directly into ~/.claude/skills/ with one click — no terminal required. Pro starts at $9/mo or $149 lifetime.
Pro
For the full experience including quality scoring and one-click install features for each skill — upgrade to Pro.
Frequently asked questions
How do I install the Oecd Model Treaty Defaults Claude Code skill?
Install via the ClaudSkills desktop app (one click) or copy
SKILL.md from the source repository to
~/.claude/skills/oecd-model-treaty-defaults/SKILL.md and restart Claude Code. Both flows are detailed at
claudskills.com/install/.
What does the Oecd Model Treaty Defaults skill do?
> 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).
Is this skill free to install?
Yes. ClaudSkills is an open registry — every skill keeps its source repository's license, and manual install via copy is free. ClaudSkills Pro ($9/mo, $79/yr, or $149 one-time) adds one-click install via the desktop app and a multi-signal Quality Score.
When should I use the Oecd Model Treaty Defaults skill?
Use Oecd Model Treaty Defaults when your Claude Code task falls under the Engineering category — specifically in the engineering misc area. Claude Code auto-discovers installed skills and invokes the right one based on the task description, so you can also ask Claude directly (e.g. "use Oecd Model Treaty Defaults" or describe the task and let Claude pick). Browse related skills at
/category/engineering/.
What is a Claude Code skill and how does the Oecd Model Treaty Defaults skill fit in?
A Claude Code skill is a
SKILL.md file that lives under
~/.claude/skills/<name>/ and tells the Claude Code CLI agent how to perform a specific task (instructions, prompts, allowed tools). Skills are auto-discovered at session start. Oecd Model Treaty Defaults is one of 67,000+ skills indexed in the open ClaudSkills catalog, classified under the Engineering category. Learn more at
/learn/what-is-a-claude-skill/.
Attribution & license
Cite this skill
If you reference this skill in a blog post, paper, or documentation, you can cite it as:
APA
openaccountants. (2026). Oecd Model Treaty Defaults [Claude Code skill]. ClaudSkills. https://claudskills.com/skills/oecd-model-treaty-defaults/
BibTeX
@misc{oecd-model-treaty-defaults-2026,
author = {openaccountants},
title = {Oecd Model Treaty Defaults [Claude Code skill]},
year = {2026},
publisher = {ClaudSkills},
url = {https://claudskills.com/skills/oecd-model-treaty-defaults/}
}Embed this skill
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Security scan
Grade A · scanned 2026-07-26 — free static scan against the OWASP Agentic Skills Top 10.
No risk patterns were found in any of the ten OWASP-aligned categories. How grading works ›
- ✓ Prompt injection
- ✓ Data exfiltration
- ✓ Supply chain
- ✓ Reverse shell
- ✓ Credentials
- ✓ Execution
- ✓ Filesystem
- ✓ Persistence
- ✓ Obfuscation
- ✓ Network
Show this grade on your repo (click to copy):
[](https://claudskills.com/skills/oecd-model-treaty-defaults/#security)
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