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  <title>OECD.org - Tax treaties</title>
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<title><![CDATA[Public comments received on the revised proposals concerning the meaning of “beneficial owner” in Articles 10, 11 and 12 of the OECD Model Tax Convention]]></title>
<description><![CDATA[On 19 October 2012, the OECD Committee on Fiscal Affairs released for public comment revised proposals concerning the meaning of “beneficial owner” in Articles 10, 11 and 12 of the OECD Model Tax Convention. The OECD has now published the comments received on this revised discussion draft.]]></description>
<link>http://www.oecd.org/ctp/treaties/publiccommentsreceivedontherevisedproposalsconcerningthemeaningofbeneficialownerinarticles1011and12oftheoecdmodeltaxconvention.htm</link>
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<pubDate>Tue, 12 Feb 2013 00:00:00 GMT</pubDate>
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<title><![CDATA[Public comments received on the revised discussion draft on tax treaty issues related to emissions permits and credits]]></title>
<description><![CDATA[On 19 October 2012, the OECD Committee on Fiscal Affairs released for public comment a revised discussion draft on tax treaty issues related to emissions permits and credits. The OECD has now published the comments received on this revised discussion draft.]]></description>
<link>http://www.oecd.org/ctp/treaties/publiccommentsreceivedonthereviseddiscussiondraftontaxtreatyissuesrelatedtoemissionspermitsandcredits.htm</link>
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<pubDate>Tue, 12 Feb 2013 00:00:00 GMT</pubDate>
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<title><![CDATA[Public comments received on the revised discussion draft on the definition of “permanent establishment” (Article 5) of the OECD Model Tax Convention]]></title>
<description><![CDATA[On 19 October 2012, the OECD Committee on Fiscal Affairs released for public comment a revised discussion draft on the definition of “permanent establishment” (Article 5)  of the OECD Model Tax Convention. The OECD has now published the comments received on this revised discussion draft.]]></description>
<link>http://www.oecd.org/ctp/treaties/publiccommentsreceivedonthereviseddiscussiondraftonthedefinitionofpermanentestablishmentarticle5oftheoecdmodeltaxconvention.htm</link>
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<pubDate>Tue, 12 Feb 2013 00:00:00 GMT</pubDate>
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<title><![CDATA[OECD Model Tax Convention: revised discussion draft on tax treaty issues related to emissions permits and credits]]></title>
<description><![CDATA[The OECD Committee on Fiscal Affairs invites public comments on a revised discussion draft on tax treaty issues related to emissions permits/credits, which addresses the application of the provisions of the OECD Model Tax Convention to the cross-border granting and trading of emissions permits and credits.]]></description>
<link>http://www.oecd.org/ctp/treaties/oecdmodeltaxconventionreviseddiscussiondraftontaxtreatyissuesrelatedtoemissionspermitsandcredits.htm</link>
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<pubDate>Fri, 19 Oct 2012 16:38:00 GMT</pubDate>
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<title><![CDATA[OECD Model Tax Convention: revised discussion draft on the definition of “permanent establishment” ]]></title>
<description><![CDATA[The OECD Committee on Fiscal Affairs invites public comments on a revised discussion draft on the definition of “permanent establishment” that is included in Article 5 of the OECD Model Tax Convention.]]></description>
<link>http://www.oecd.org/ctp/treaties/oecdmodeltaxconventionreviseddiscussiondraftonthedefinitionofpermanentestablishment.htm</link>
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<pubDate>Fri, 19 Oct 2012 12:52:00 GMT</pubDate>
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<title><![CDATA[OECD Model Tax Convention: revised discussion draft on the meaning of “beneficial owner”]]></title>
<description><![CDATA[The OECD Committee on Fiscal Affairs invites public comments on a revised discussion draft on the meaning of “beneficial owner”, a term that is used in Articles 10, 11 and 12 of the OECD Model Tax Convention.]]></description>
<link>http://www.oecd.org/ctp/treaties/oecdmodeltaxconventionreviseddiscussiondraftonthemeaningofbeneficialowner.htm</link>
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<pubDate>Fri, 19 Oct 2012 00:00:00 GMT</pubDate>
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<title><![CDATA[Public comments received on the discussion draft on the definition of “permanent establishment” in the OECD Model Tax Convention ]]></title>
<description><![CDATA[Public comments received on the proposed changes to the Commentary on Article 5 (Permanent Establishment) of the OECD Model Tax Convention.]]></description>
<link>http://www.oecd.org/ctp/treaties/publiccommentsreceivedonthediscussiondraftonthedefinitionofpermanentestablishmentintheoecdmodeltaxconvention.htm</link>
<guid isPermaLink="true">http://www.oecd.org/ctp/treaties/publiccommentsreceivedonthediscussiondraftonthedefinitionofpermanentestablishmentintheoecdmodeltaxconvention.htm</guid>
<pubDate>Wed, 29 Feb 2012 00:00:00 GMT</pubDate>
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<title><![CDATA[New head of the OECD's Tax Treaty, Transfer Pricing and Financial Transactions Division is appointed]]></title>
<description><![CDATA[Ms. Marlies de Ruiter has been appointed  Head of the Tax Treaty, Transfer Pricing and Financial Transactions Division of the OECD's Center for Tax Policy and Administration. She will take up her duties on 1 February 2012.]]></description>
<link>http://www.oecd.org/ctp/treaties/newheadoftheoecdstaxtreatytransferpricingandfinancialtransactionsdivisionisappointed.htm</link>
<guid isPermaLink="true">http://www.oecd.org/ctp/treaties/newheadoftheoecdstaxtreatytransferpricingandfinancialtransactionsdivisionisappointed.htm</guid>
<pubDate>Wed, 11 Jan 2012 00:00:00 GMT</pubDate>
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<title><![CDATA[OECD Model Tax Convention: Public comments received on the discussion draft on tax treaty issues related to the trading of emissions permits]]></title>
<description><![CDATA[On 31 May 2011, the OECD Committee on Fiscal Affairs released for public comment a discussion draft on the application of the provisions of the OECD Model Tax Convention to the cross-border trading of emissions permits. The OECD has now published the comments received on this consultation draft.]]></description>
<link>http://www.oecd.org/ctp/treaties/oecdmodeltaxconventionpubliccommentsreceivedonthediscussiondraftontaxtreatyissuesrelatedtothetradingofemissionspermits.htm</link>
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<pubDate>Mon, 14 Nov 2011 00:00:00 GMT</pubDate>
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<title><![CDATA[OECD releases a discussion draft on the definition of “permanent establishment” in the OECD Model Tax Convention ]]></title>
<description><![CDATA[The OECD invites public comments on proposed changes to the Commentary on Article 5 (Permanent Establishment) of the OCD Model Tax Convention.]]></description>
<link>http://www.oecd.org/ctp/treaties/oecdreleasesadiscussiondraftonthedefinitionofpermanentestablishmentintheoecdmodeltaxconvention.htm</link>
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<pubDate>Wed, 12 Oct 2011 00:00:00 GMT</pubDate>
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<title><![CDATA[Public comments received on the discussion draft on the meaning of “beneficial owner” in the OECD Model Tax Convention]]></title>
<description><![CDATA[Public comments received on the discussion draft on the meaning of “beneficial owner” in the OECD Model Tax Convention]]></description>
<link>http://www.oecd.org/ctp/treaties/publiccommentsreceivedonthediscussiondraftonthemeaningofbeneficialownerintheoecdmodeltaxconvention.htm</link>
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<pubDate>Fri, 22 Jul 2011 00:00:00 GMT</pubDate>
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