Centre de politique et d'administration fiscales

Discussion Drafts

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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.

	*Deadline for comments*
OECD's Committee on Fiscal Affairs invites public comments on the consolidated version of the OECD International VAT/GST Guidelines	3 May 2013

*Title*	*Deadline for comments*
OECD Model Tax Convention: revised discussion draft on the definition of "permanent establishment"	31 January 2013
OECD Model Tax Convention: revised discussion draft on tax treaty issues related to emissions permits and credits	15 January 2013
OECD Model Tax Convention: revised discussion draft on the meaning of "beneficial owner"	15 December 2012
OECD releases draft commentary on the International VAT Neutrality Guidelines	26 September 2012
OECD releases a discussion draft on the transfer pricing aspects of intangibles	14 September 2012
OECD releases a discussion draft on the revision of the Safe Harbours section in Chapter IV of the Transfer Pricing Guidelines	14 September 2012
OECD invites comments on certain transfer pricing timing issues	14 September 2012
Discussion draft on the definition of "permanent establisment" in the OECD Model Tax Convention	10 February 2012
Discussion draft on tax treaty issues related to the trading of emissions permits	30 October 2011
Discussion draft on the meaning of "beneficial owner"in the OECD Model Tax Convention Discussion draft on the meaning of "beneficial owner"	15 July 2011
OECD releases draft documentation for cross-border tax claims	31 August 2010
Discussion Draft on the application of Article 17 (Artistes and Sportsmen) of the OECD Model Tax Convention	31 July 2010
OECD releases draft Guidelines on the application of VAT/GST to the international trade in services and intangibles for public consultation	30 June 2010
OECD Released Report on Granting of Treaty Benefits with respect to the Income of Collective Investment Vehicles	31 January 2010
Discussion draft on the application of tax treaties to State-owned entities, including Sovereign Wealth Funds	31 January 2010
Discussion draft on tax treaty issues related to common telecommunication transactions	31 January 2010
Discussion Draft on a new Article 7 (Business Profits) of the OECD Model Tax Convention	21 January 2010
Proposed revision of Chapters I-III of the Transfer Pricing Guidelines	9 January 2010
OECD Releases Reports relating to claims for Treaty Benefits by Portfolio Investors OECD Releases Reports relating to claims for Treaty Benefits by Portfolio Investors	6 March 2009
Transfer Pricing Aspects of Business Restructurings	19 February 2009
OECD consults on its project on high net worth individuals	31 December 2008
Discussion draft on a new Article 7 (Business Profits) of the OECD Model Tax Convention	31 December 2008
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) (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) (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

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