Tax treaties

OECD Model Tax Convention: Public comments received on the discussion draft on tax treaty issues related to the trading of emissions permits

 

16 November 2011 - 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 discussion draft, which can be downloaded by clicking on the links below. The OECD is grateful to the commentators for their input. Working Party 1 of the Committee on Fiscal Affairs will examine these comments at its February 2012 meeting.