Tax Treaties

News & Events

News

OECD releases discussion draft on tax treaty issues related to common telecommunication transactions

25-Nov-2009

from 25-Nov-2009 to 31-Jan-2010

The OECD Committee on Fiscal Affairs invites public comments on draft changes to the Commentary on the OECD Model Tax Convention dealing with tax treaty issues related to common telecommunication transactions. The Committee is considering the inclusion of these changes in the next update to the OECD Model Tax Convention, which is tentatively scheduled for the second part of 2010. Comments should be sent before 31 January 2010) to Jeffrey Owens, Director, CTPA (jeffrey.owens@oecd.org).

L’OCDE publie un projet de commentaires portant sur des questions liées à l’application des conventions fiscales soulevées par des transactions courantes dans le domaine des télécommunications

25-Nov-2009

du 25-nov-2009 au 31-jan-2010

Le Comité des Affaires fiscales de l’OCDE invite les commentaires du public sur des modifications aux Commentaires du Modèle de Convention fiscale de l’OCDE portant sur des questions liées à l’application des conventions fiscales soulevées par des transactions courantes dans le domaine des télécommunications. Les commentaires sur ce projet doivent être envoyés avant le 31 janvier 2010 à Jeffrey Owens, Directeur CPAF (jeffrey.owens@oecd.org).

African Tax Administration Forum launched on 19-20 November 2009

20-Nov-2009

On 19-20 November the African Tax Administration Forum (ATAF) was launched by the President of Uganda. The ATAF mission is to mobilize domestic resources more effectively and increase the accountability of African States to African citizens whilst actively promoting an improvement in tax administration through sharing experiences, benchmarking and peer reviewing best practices.

OECD Conference “Transfer Pricing and Treaties in a Changing World” – Conference website is now live

15-Jun-2009

The Conference website for this major event is now live. Check the Conference programme, related background material, details on speakers, as well as practical information. Register now to secure your place! 

Conférence de l’OCDE «Prix de transfert et conventions fiscales dans un monde en évolution» – Le site internet de la conférence est désormais en ligne.

15-Jun-2009

Le site internet de cette Conférence est désormais en ligne. Vous pouvez dès à présent y consulter le programme de la Conférence, une documentation afférente aux sujets qui seront traités, la liste des intervenants, ainsi que des informations pratiques. Inscrivez-vous dès maintenant pour réserver votre place!

Commentaires sur les rapports relatifs aux demandes de bénéfices des conventions de la part des investisseurs de portefeuille

08-Jun-2009

Le Groupe consultatif informel sur l’imposition des organismes de placement collectif et les procédures d’allégement fiscal pour les investisseurs transfrontaliers (GCI) a préparé pour examen par le Comité des affaires fiscales (CAF) de l’OCDE deux rapports qui ont été publiés le 12 janvier 2009. Étant donné les recommandations qui figurent dans ces rapports, le CAF a décidé au moment de leur publication d’inviter toutes les parties intéressées à faire part de leurs commentaires avant de les examiner de façon plus approfondie. L'OCDE vient de publier les commentaires reçus sur ces rapports.


Events

OECD Conference “Transfer Pricing and Treaties in a Changing World”

from 21-Sep-2009 to 22-Sep-2009

The Conference website for this major event is now live. Check the Conference programme, related background material, details on speakers, as well as practical information. Register now to secure your place!

Discussion draft on revised proposed changes to the Commentary on paragraph 2 of Article 15 of the OECD Model Tax Convention

from 12-Mar-2007 to 01-Jul-2007

In April 2004, Working Party No. 1 on Tax Conventions and Related Questions released for public comments draft proposals for clarification of the scope of paragraph 2 of Article 15 of the OECD Model Tax Convention with respect to the tax treaty treatment of short-term assignments.  Based on the comments received and a public consultation meeting held in January 2006, revised proposals have been prepared by the Working Party.  Comments on these revised proposals are invited before 1 July 2007.

Discussion draft on proposed commentary changes on the tax treaty treatment of services

from 08-Dec-2006 to 16-Feb-2007

The Committee on Fiscal Affairs invites comments on the discussion draft dealing with the tax treaty treatment of services.  The discussion draft includes proposed changes to the Commentary on Articles 5 and 17 of the OECD Model Tax Convention. Comments on the proposed changes should be sent to the Secretariat, to the attention of jeffrey.owens@oecd.org before Friday 17 February 2007.

Joint OECD/US Business Conference on OECD Initiatives in International Taxation: Looking Ahead

from 05-Jun-2006 to 06-Jun-2006

This event, which took place in Washington, D.C. , was a one-stop-shop for U.S. business representatives to get updates on priority OECD tax work and meet OECD staff and key government officials who set tax standards for the global economy.  Featured speakers included: Senator Orrin Hatch (R-Utah); Ambassador Constance Morella, U.S. Permanent Representative to the OECD; Hal Hicks, International Tax Counsel, U.S. Department of the Treasury; Jeffrey Owens, Director, OECD Centre for Tax Policy and Administration



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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)