Tax Treaties

San Marino to strengthen international cooperation in tax matters

30-Mar-2009

In a letter to OECD Secretary-General Angel Gurría, the Republic of San Marino has announced its willingness to strengthen its participation in international efforts to combat non-compliance with other countries tax laws by entering into bilateral agreements to exchange information in all tax matters in accordance with the OECD standard.

Are the Current Treaty Rules for Taxing Business Profits Appropriate for E-Commerce?

19-Dec-2005

Final report of the Technical Advisory Group (TAG) on Monitoring the Application of Existing Treaty Norms. 

Place of Effective Management Concept: Suggestions for Changes to the OECD Model Tax Convention

05-Jun-2003

Based on comments on discussion drafts released in February 2001, two alternative proposals for changes to the Model Tax Convention have been produced, which Working Party No 1 of the Committee on Fiscal Affairs will be invited to consider. Deadline for comments on these proposals: 1 September 2003.

Place for Effective Management Concept: Suggestions for Changes to the OECD Model Tax Convention

03-Jun-2003

Based on comments on discussion drafts released in February 2001, two alternative proposals for changes to the Model Tax Convention have been produced, which Working Party No 1 of the Committee on Fiscal Affairs will be invited to consider. Deadline for comments on these proposals: 1 September 2003.

New Publication: 2002 Reports Related to the OECD Model Tax Convention

27-May-2003

This publication includes three recent reports of the Committee on Fiscal Affairs that resulted in modifications to the OECD's Model Tax Convention on Income and on Capital.

Speech by Mr. Gabriel Makhlouf to the CIOT European Branch Conference

07-Mar-2003

Speech by Gabriel Makhlouf, Chair of the OECD's Committee on Fiscal Affairs to the CIOT European Branch Conference on the OECD Model Convention - reflections and developments.

Taxation of Permanent Establishments: New Developments

03-Mar-2003

Revised version of Part II (Banks) and Part III (Global Trading of Financial Instruments) of the Discussion Draft on Attributing Profits to Permanent Establishments. Extended deadline for comments: 30 June 2003.

2003 Edition of the Condensed version of the OECD Model Tax Convention

30-Jan-2003

The 2003 edition of the OECD Model Tax Convention on Income and Capital (condensed version) is now available at the OECD Bookshop.

Cross-Border Income Tax Issues Arising from Employee Stock-Option Plans

01-Mar-2002

The Working Party has undertaken work on a number of cross-border issues related to employee stock-options. Upon request from persons wishing to comment on this draft, the deadline for comments, has been postponed from 31 July to 31 October 2002.

Publication

Seventh edition of the condensed version of the OECD Model Tax Convention on Income and on Capital.

Model Tax Convention on Income and on Capital - Condensed Version (July 2008)