Conventions fiscales

L’OCDE invite les commentaires du public concernant les modifications techniques de la prochaine mise à jour du Modèle OCDE

 

15/11/2013 - The OECD Committee on Fiscal Affairs (CFA) invites public comments on a discussion draft on technical changes to be included in the next update to the OECD Model Tax Convention.

These technical changes include proposals for changes to the Model Tax Convention resulting from the work of Working Party 1 on Tax Conventions and Related Questions (the subgroup of the OECD Committee on Fiscal Affairs that deals with tax treaties) on a number of technical issues related to the Model Tax Convention. It is proposed that these changes be part of the next update to the OECD Model Tax Convention, which is currently scheduled to be finalised in 2014.

The changes included in this discussion draft are the following: 
- Minor clarification of the French definition of “activité” and “affaires” in subparagraph 1 h) of Article 3
- Correction of the Commentary on Article 3 as regards the reference to the State whose laws govern the definition of company
- Update of the wording of paragraph 31 of the Commentary on Article 24
- Replacement of the word “income” in paragraphs 35-36 of the Commentary on Article 7
- Replacement of the word “ascribable” in paragraph 72 of the Commentary on Article 24
- Minor editorial corrections related to the reference to paragraph 5 of Article 13 in paragraph 23 of the Introduction
- Clarification of the meaning of the phrase “fiscal year concerned” in Article 15
- Clarification concerning the reference to exemptions for certain categories of interest that appears in paragraph 63
   of the Commentary on Articles 23 A and 23 B
- Clarification concerning Article 20 and payments from the host State
- Minor editorial correction to the last part of paragraph 7.7 of the Commentary on Article 11
- Addition to the Commentary on Article 11 dealing with the application of Article 11 (Interest) to accrued interest
- Minor editorial correction to the drafting of paragraph 12 of the Commentary on Article 27
- Addition to the Commentary on Article 13 concerning the application of that Article with respect to capital gains that have accrued before that Article is included in a bilateral treaty
- Addition to the Commentary on Articles 10 and 13 concerning the application of these articles in the case of a redemption of shares
- A minor editorial correction to the alternative provision in paragraph 68 of the Commentary on Article 7

The Committee invites interested parties to send their comments on this discussion draft before 15 January 2014.  These comments will be examined at the February 2014 meetings of the Working Party.
 
Comments on this discussion draft should be sent (in Word format) by email to taxtreaties@oecd.org and should be addressed to:

Tax Treaties, Transfer Pricing and Financial Transactions Division
OECD/CTPA

Unless otherwise requested at the time of submission, comments submitted in response to this invitation will be posted on the OECD website.

This document is a discussion draft released for the purpose of inviting comments from interested parties. It does not necessarily reflect the final views of the OECD and its member countries.

 

 

 

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