Centre for Tax Policy and Administration
Back to
Related Topics
Home: Centre for Tax Policy and Administration  > Discussion Drafts
About Statistics Publications & Documents Information by Country

Discussion Drafts

Send Send Print print

The OECD's Committee on Fiscal Affairs consults with business and other interested parties through a variety of means to inform its work in the tax area. One important way of obtaining such input is through the release of papers or discussion drafts for public comment.

Set out below are links to the documents on which comments have been requested.

 

Title

Deadline for comments
Discussion Draft on the Transfer Pricing Aspects of Business Restructurings

19 February 2009

Discussion draft on a new Article 7 (Business Profits) of the OECD Model Tax Convention

31 December 2008

 



Below is a list of past discussion drafts for comments

 

Title

Deadline for comments

OECD releases the Draft contents of the 2008 Update to the Model Tax Convention

31 May 2008

OECD invites comments on the application of transactional profit methods

30 April 2008

OECD publishes consultation paper on fundamental approaches to the application of value added taxes to cross-border supplies of services and intangibles (10 January 2008)

30 April 2008

OECD Releases Discussion Draft on Tax Treaty Issues Related to Real Estate Investment Trusts (REITs) (30 October 2007)

15 January 2008

OECD releases revised draft of Part IV (Insurance) of Report on Attribution of Profits to Permanent Establishments (23 August 07)

31 October 2007

Tax Intermediaries Study: draft working papers (23 July 2007)

-

Discussion Draft on the Application and Interpretation of the Non-Discrimination Article of the OECD Model Tax Convention (3 May 2007)

31 July 2007

Discussion draft on revised proposed changes to the Commentary on paragraph 2 of Article 15 of the OECD Model Tax Convention (12 March 07)

1 July 2007

Discussion draft on a revised Commentary on Article 7 (Business Profits) of the OECD Model Tax Convention (10 April 2007)

15 June 2007

Discussion draft on proposed commentary changes on the tax treaty treatment of services (8 December 2006)

 17 February 2007

OECD invites comments on the application of transactional profit methods (28 February 2006)

 31 August 2006

Available for public comment: Draft 2005 Update to the Model Tax Convention (15 March 2005)

 27 April 2005

Available for public comment: Discussion Draft of the Report on the Attribution of Profits to a Permanent Establishment - Part IV (Insurance) (27 June 2005)

16 September 2005 

OECD releases for public comment the "Draft Progress Report on Improving the Process for Resolving Tax Disputes" (29 July 2004)

15 October 2004

Attribution of Profits to a Permanent Establishment: Revised discussion draft for public comment (3 August 2004)

 28 September 2004

Discussion Draft on the Proposed Clarification of the Scope of Paragraph 2 of Article 15 of the Model Tax Convention (5 April 2004)

 30 June 2004

Discussion Draft on Tax Treaty Issues Related to Cross-Border Pensions (14 November 2003)

 15 January 2004

Dispute Resolution: a public consultation on 17 December 2003 (10 October 2003)

 7 November 2003

 

 

 

 

 
Top of page
Don't miss

Publication

Seventh edition of the condensed version of the OECD Model Tax Convention on Income and on Capital.

Model Tax Convention on Income and on Capital - Condensed Version (July 2008)
Listen to a short interview explaining the significance of the Convention

Fighting Offshore Tax Evasion

Find out why OECD's work on improving the exchange of information is so critical.
Discussion Drafts

Global Partnerships on Taxation

Taxation in the Global Context: Developing our Co-operation with Non-OECD Economies

www.itdweb.org

A joint initiative by the OECD, IMF and World Bank to facilitate discussion on tax matters

International Tax Dialogue