Latest Documents


22-October-2013

English

OECD invites interested parties to identify strategies that allegedly result in the artificial avoidance of PE Status

The OECD invites interested parties to send a short description of strategies that might be considered to result in the artificial avoidance of the permanent establishment status in relation to base erosion and profit shifting.

27-September-2013

English

OECD engages with developing countries on BEPS

Over 300 senior tax officials from more than 100 jurisdictions and international organisations met in Paris on 26-27 September 2013 during the 18th Annual Tax Treaty Meeting to discuss solutions to unintended double non-taxation caused by base erosion and profit shifting (BEPS).

25-June-2013

English

OECD Model Tax Convention: Discussion draft on the tax treaty treatment of termination payments

The OECD Committee on Fiscal Affairs invites public comments on a discussion draft on the tax treaty treatment of various payments, such as non-competition payments, that may be made following the termination of an employment.

12-February-2013

English

Public comments received on the revised discussion draft on tax treaty issues related to emissions permits and credits

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.

12-February-2013

English

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

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.

12-February-2013

English

Public comments received on the revised discussion draft on the definition of “permanent establishment” (Article 5) of the OECD Model Tax Convention

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.

19-October-2012

English

OECD Model Tax Convention: revised discussion draft on tax treaty issues related to emissions permits and credits

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.

19-October-2012

English

OECD Model Tax Convention: revised discussion draft on the definition of “permanent establishment”

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.

19-October-2012

English

OECD Model Tax Convention: revised discussion draft on the meaning of “beneficial owner”

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.

16-August-2010

English

Public comments received on the discussion draft on the application of Article 17 (Artistes and Sportsmen) of the OECD Model Tax Convention

The OECD has published the comments received on a proposed draft of the new Article 17 of the OECD Model Tax Convention (Artistes and Sportsmen).

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