|
|
As global trade and investment increase, the possibility of cross-border tax disputes necessarily increases as well. Left unresolved, these disputes can result in double taxation and a corresponding impediment to international trade in a global economy. Both governments and business need effective procedures to keep such disputes to a minimum and to resolve them satisfactorily when they arise.
What's new
|
11-Jan-2012
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 to replace Mary Bennett. She will take up her duties on 1 February 2012.
|
|
08-Dec-2011
The OECD has released statistics on the mutual agreement procedure (MAP) caseloads of OECD member countries and certain non-OECD economies for the 2010 reporting period. These statistics reveal a slight decrease in the total number of open MAP cases reported by OECD member countries as compared to the 2009 reporting period. The collection of these statistics forms part of the OECD's continuing work to improve the timeliness of processing and completing MAP cases under tax treaties and to enhance the transparency of the MAP process.
|
|
26-Nov-2010
As part of its ongoing work to improve the timeliness of processing and completing mutual agreement procedure (MAP) cases under tax treaties and to enhance the transparency of the MAP process, the OECD has made available statistics on MAP caseloads for OECD member countries and certain non-OECD economies for the 2008 and 2009 reporting periods. The statistics for these reporting periods now divide MAP cases into cases with OECD member countries and cases with non-OECD economies for countries that have provided that information.
|
|
25-Sep-2009
Two key objectives of the OECD work on the mutual agreement procedure (MAP) under tax treaties were to improve the timeliness of processing and completing MAP cases and to enhance the transparency of the MAP process. To those ends, the OECD has decided to make available to the public, via its website, annual statistics on the MAP caseloads of member countries and of non-OECD economies that agree to provide such statistics.
MAP statistics have now been provided for 2006 and 2007. Statistics for subsequent reporting periods will be posted on the OECD website as they become available.
|
|
18-Jul-2008
On 17 July 2008, the OECD Council approved the contents of the 2008 Update to the OECD Model Tax Convention. The update had previously been released as a public discussion draft in April 2008. It was subsequently finalised and approved by the Committee on Fiscal Affairs on 25 June, when the Committee also approved a detailed response to the comments that had been sent on the discussion draft.
|
See more news and events…
Top of page
|
|
