Latest Documents


  • 15-November-2013

    English

    OECD invites public comments on a discussion draft on proposed changes to the provisions dealing with the operation of ships and aircraft in international traffic

    The OECD invites public comments on a discussion draft that includes proposed changes to the OECD Model Tax Convention dealing with the operation of ships and aircraft in international traffic.

  • 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.

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