Centre for Tax Policy and Administration

Previous requests for input

 

The OECD's Committee on Fiscal Affairs consults with business and other interested parties through a variety of means to inform its work in the tax area. One important way of obtaining such input is through the release of papers or discussion drafts for public comment.

Below is a list of past discussion drafts for comment:

 

Type

Title

Date

Comments Received

Public Consultation

VAT B2C Guidelines

25 February 2015  
Discussion Draft

VAT B2C Guidelines

20 February 2015 View here
Public Consultation

BEPS Action 4: Interest Deductions and other financial payments

17 February 2015  
Discussion Draft BEPS Action 4: Interest Deductions and other financial payments 6 February 2015 View here
Discussion Draft BEPS Action 10: Commodity transactions 6 February 2015 View here
Discussion Draft BEPS Actions 8-10: Risk, recharacterisation 6 February 2015 View here
Discussion Draft BEPS Action 10: Profit splits 6 February 2015 View here
Public Consultation BEPS Action 14: Make dispute resolution mechanisms more effective 23 January 2015  
Public Consultation BEPS Action 6: Prevent treaty abuse 22 January 2015  
Public Consultation BEPS Action 7: Prevent the Artificial Avoidance of PE Status 21 January 2015  
Discussion Draft BEPS Action 14: Make dispute resolution mechanisms more effective 16 January 2015 View here
Discussion Draft BEPS Action 10: Low value-adding services 14 January 2015 View here
Discussion Draft BEPS Action 6: Prevent treaty abuse (Follow-up work) 9 January 2015 View here
Discussion Draft BEPS Action 7: Prevent the artificial avoidance of PE status 9 January 2015 View here
Request for Input BEPS Action 11: Establishing methodologies to collect and analyse data 19 September 2014 View here
Public Consultation Public consultation on transfer pricing documentation and country-by-country reporting  19 May 2014  
Discussion Draft BEPS Action 2: Neutralise the effects of hybrid mismatch arrangements 2 May 2014 View here 
 Public Consultation

Public Consultation: The Tax Challenges of the Digital Economy

23 April 2014

 
Discussion Draft BEPS Action 1: Addressing the Tax Challenges of the Digital Economy

14 April 2014

View here
Discussion Draft Transfer Pricing Comparability Data And Developing Countries

11 April 2014

View here
Discussion Draft BEPS Action 6: Discussion draft on Preventing Treaty Abuse 9 April 2014  View here
Discussion Draft BEPS Action 13: Transfer pricing documentation and country-by-country reporting 23 February 2014 View here
Discussion Draft Proposed changes to the provisions dealing with the operation of ships and aircraft in international traffic 15 January 2014 View here
Discussion Draft Technical changes to be included in the next update to the Model Tax Convention 15 January 2014 View here
Request for Input OECD releases request for public input on the tax challenges of the digital economy  22 December 2013 View here
Discussion Draft OECD invites interested parties to identify stategies that allegedly result in the artificial avoidance of PE Status 15 November 2013  
Discussion Draft OECD invites public comments on the Revised Discussion Draft on Transfer Pricing Aspects of Intangibles 1 October 2013 View here 
Discussion Draft OECD invites public comments on the White Paper on Transfer Pricing Documentation 1 October 2013 View here 
Discussion Draft OECD's Committee on Fiscal Affairs invites public comments on the consolidated version of the OECD International VAT/GST Guidelines 3 May 2013  
Discussion Draft OECD Model Tax Convention: revised discussion draft on the definition of "permanent establishment" 31 January 2013   
Discussion Draft OECD Model Tax Convention: revised discussion draft on tax treaty issues related to emissions permits and credits 15 January 2013   
Discussion Draft OECD Model Tax Convention: revised discussion draft on the meaning of "beneficial owner" 15 December 2012  
Discussion Draft OECD releases draft commentary on the International VAT Neutrality Guidelines  26 September 2012  
Discussion Draft OECD releases a discussion draft on the transfer pricing aspects of intangibles  14 September 2012  
Discussion Draft OECD releases a discussion draft on the revision of the Safe Harbours section in Chapter IV of the Transfer Pricing Guidelines  14 September 2012  
Discussion Draft OECD invites comments on certain transfer pricing timing issues  14 September 2012  
Discussion Draft Discussion draft on the definition of "permanent establisment" in the OECD Model Tax Convention 10 February 2012   
Discussion Draft Discussion draft on tax treaty issues related to the trading of emissions permits  30 October 2011  
Discussion Draft Discussion draft on the meaning of "beneficial owner"in the OECD Model Tax ConventionDiscussion draft on the meaning of "beneficial owner"  15 July 2011  
Discussion Draft

OECD releases draft documentation for cross-border tax claims

31 August 2010

 
Discussion Draft Discussion Draft on the application of Article 17 (Artistes and Sportsmen) of the OECD Model Tax Convention

31 July 2010

 
Discussion Draft

OECD releases draft Guidelines on the application of VAT/GST to the international trade in services and intangibles for public consultation

30 June 2010

 
Discussion Draft OECD Released Report on Granting of Treaty Benefits with respect to the Income of Collective Investment Vehicles

31 January 2010

 
Discussion Draft

Discussion draft on the application of tax treaties to State-owned entities, including Sovereign Wealth Funds

31 January 2010

 
Discussion Draft Discussion draft on tax treaty issues related to common telecommunication transactions

31 January 2010

 
Discussion Draft Discussion Draft on a new Article 7 (Business Profits) of the OECD Model Tax Convention

21 January 2010

 
Discussion Draft Proposed revision of Chapters I-III of the Transfer Pricing Guidelines

9 January 2010

 
Discussion Draft

OECD Releases Reports relating to claims for Treaty Benefits by Portfolio Investors  OECD Releases Reports relating to claims for Treaty Benefits by Portfolio Investors

6 March 2009

 
Discussion Draft Transfer Pricing Aspects of Business Restructurings

19 February 2009

 
Discussion Draft

OECD consults on its project on high net worth individuals

31 December 2008

 
Discussion Draft

Discussion draft on a new Article 7 (Business Profits) of the OECD Model Tax Convention

31 December 2008

 
Discussion Draft

OECD releases the Draft contents of the 2008 Update to the Model Tax Convention

31 May 2008

 
Discussion Draft

OECD invites comments on the application of transactional profit methods

30 April 2008

 
Discussion Draft

OECD publishes consultation paper on fundamental approaches to the application of value added taxes to cross-border supplies of services and intangibles (10 January 2008)

30 April 2008

 
Discussion Draft

OECD Releases Discussion Draft on Tax Treaty Issues Related to Real Estate Investment Trusts (REITs) (30 October 2007)

15 January 2008

 
Discussion Draft

OECD releases revised draft of Part IV (Insurance) of Report on Attribution of Profits to Permanent Establishments (23 August 07)

31 October 2007

 
Discussion Draft

Tax Intermediaries Study: draft working papers (23 July 2007)

-

 
Discussion Draft

Discussion Draft on the Application and Interpretation of the Non-Discrimination Article of the OECD Model Tax Convention (3 May 2007)

31 July 2007

 
Discussion Draft

Discussion draft on revised proposed changes to the Commentary on paragraph 2 of Article 15 of the OECD Model Tax Convention (12 March 07)

1 July 2007

 
Discussion Draft

Discussion draft on a revised Commentary on Article 7 (Business Profits) of the OECD Model Tax Convention (10 April 2007)

15 June 2007

 
Discussion Draft

Discussion draft on proposed commentary changes on the tax treaty treatment of services (8 December 2006)

 17 February 2007

 
Discussion Draft

OECD invites comments on the application of transactional profit methods (28 February 2006)

 31 August 2006

 
Discussion Draft

Available for public comment: Draft 2005 Update to the Model Tax Convention (15 March 2005)

 27 April 2005

 
Discussion Draft

Available for public comment: Discussion Draft of the Report on the Attribution of Profits to a Permanent Establishment - Part IV (Insurance) (27 June 2005) (27 June 2005)

16 September 2005 

 
Discussion Draft

OECD releases for public comment the "Draft Progress Report on Improving the Process for Resolving Tax Disputes" (29 July 2004)

15 October 2004

 
Discussion Draft

Attribution of Profits to a Permanent Establishment: Revised discussion draft for public comment (3 August 2004)  (3 August 2004)

 28 September 2004

 
Discussion Draft

Discussion Draft on the Proposed Clarification of the Scope of Paragraph 2 of Article 15 of the Model Tax Convention (5 April 2004)

 30 June 2004

 
Discussion Draft

Discussion Draft on Tax Treaty Issues Related to Cross-Border Pensions (14 November 2003)

 15 January 2004

 
Discussion Draft

Dispute Resolution: a public consultation on 17 December 2003 (10 October 2003)

 7 November 2003

 

 

>> View current documents on which comments have been requested