29 February 2012 - On 12 October 2011, the OECD Committee on Fiscal Affairs released for public comment a discussion draft on the definition of “permanent establishment” in the OECD Model Tax Convention. 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 has discussed most of these comments at its February 2012 meeting and will continue the discussion of the comments received at its next meeting in September 2012.
- British Private Equity & Venture Capital Association (BVCA)
- Bundessteuerberaterkammer KdöR (German Federal Chamber of Tax Advisers)
- Business and Industry Advisory Committee to the OECD (BIAC)
- Chartered Institute of Taxation (CIOT)
- CMS
- Confédération Fiscale Européenne
- Confederation of British Industry's (CBI)
- Confederation of Swedish Enterprise
- Crowe Horwath, Rome
- Deloitte LLP (London)
- Deloitte Belastingadviseurs B.V. (Netherlands)
- Deloitte & Touche LLP (Singapore)
- DLA Piper Italy
- European Business Initiative on Taxation (EBIT)
- European Private Equity & Venture Capital Association (EVCA)
- Fédération Bancaire Française (FBF)
- Gárate, Cristián (ProTax)
- ICON Wirtschaftstreuhand GmbH
- IFA Grupo Mexicano, A.C.
- Institut der Wirtschaftsprüfer in Deutschland e.V. (IDW)
- International Bar Association – Tax Committee (IBA)
- International Bureau of Fiscal Documentation – Research Staff (IBFD)
- International Chamber of Commerce – Taxation Commission (ICC)
- Investment Management Association (IMA)
- Japan Foreign Trade Council – Accounting & Tax Committee (JFTC)
- Kim & Chang
- Loyens & Loeff N.V.
- Mancilla Rendón, Enriqueta & Astudillo Moya, MarcelaMancilla Rendón, Enriqueta & Astudillo Moya, Marcela
- Nitikman, Joel
- Olsen, Knut
- Pirola Pennuto Zei & Associati
- PwC
- REPSOL
- Ronge, Eleonore
- Siemens
- Software Coalition
- Taxand
- Tax Executives Institute, Inc. (TEI)
- Tax Faculty - The Institute of Chartered Accountants in England and Wales (ICAEW)
- Treaty Policy Working Group (TPWG)
- United States Council for International Business (USCIB)
- VDMA
- WTS Steuerberatungsgesellschaft mbH
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