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Public comments on draft contents of the 2008 Update to the Model Tax Convention

09-Jun-2008

9-June-2008 -- On 21 April 2008, the OECD Committee on Fiscal Affairs published the draft contents of the 2008 Update to the Model Tax Convention. The OECD has now published the comments received on that draft.

The Competitiveness Impact of CO2 Emissions Reduction in the Cement Sector

English | View long abstract

28-Nov-2005

This report was prepared by D. Demailly & P. Quirion of the research institute CIRED, France, and has benefited from a deep collaboration with the Institute for Prospective Technological Studies.

The Political Economy of the Norwegian Aviation Fuel Tax

English | View long abstract

28-Nov-2005

This report was prepared by the Norwegian consultancy firm ECON Analyse as part of a broader work on "the political economy of environmentally related taxes".

Consultation publique sur le rapport de référence de l’OCDE sur l'attribution de profits aux établissements stables (Parties I and II) : Etude de cas C

pdf,23Kb,French | View long abstract

16-Apr-2002

Functional analysis, recognition of dealings, characterisation of dealings, attribution of capital to a Banking Permanent Establishment, split functions.

Consultation with Business on the OECD Discussion Draft on the Attribution of Profits to Permanent Establishments (Parts I & II): Case Study C

pdf,21Kb,English | View long abstract

16-Apr-2002

Functional analysis, recognition of dealings, characterisation of dealings, attribution of capital to a Banking Permanent Establishment, split functions.

Consultation publique sur le rapport de référence de l'OCDE concernant l'attribution de bénéfices aux établissements stables (Parties I and II) : Etude de cas B

pdf,23Kb,French | View long abstract

16-Apr-2002

Attributing Financial Assets: Importance of the Sales/Trading Function. Example Where Loan Booking Jurisdiction is not in Line with Functional Analysis

Consultation with Business on the OECD Discussion Draft on the Attribution of Profits to Permanent Establishments (Parts I & II): Case Study B

pdf,21Kb,English | View long abstract

16-Apr-2002

Attributing Financial Assets: Importance of the Sales/Trading Function. Example Where Loan Booking Jurisdiction is not in Line with Functional Analysis

Consultation with Business on the OECD Discussion Draft on the Attribution of Profits to Permanent Establishments (Parts I & II): Case Study A

pdf,17Kb,English | View long abstract

16-Apr-2002

Relating to the general situation ( Part 1): A permanent establishment is engaged in Research and Development activities leading to the development of intangible property rights. How should dealings be recognised and characterized?