Tax Treaties

News & Events

News

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

09-Jun-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.

L'OCDE annonce qu'il est maintenant possible de s'enregistrer pour la Conférence sur le 50ième Anniversaire du Modèle de Convention Fiscale OCDE

29-Apr-2008

29 avril 2008 – L’OCDE vient d’activer le site web de  la conférence sur le 50ième Anniversaire du Modèle de Convention Fiscale OCDE (www.oecd.org/ctp/mtc50years ) et accepte maintenant les enregistrements pour cette conférence, qui aura lieu à Paris les 8-9 septembre 2008 au nouveau Centre de conférences de l’OCDE.

OECD welcomes new Tax Information Exchange Agreements between Guernsey and Netherlands and Isle of Man and Ireland

25-Apr-2008

Two new bilateral arrangements for the exchange of information for tax purposes, between Guernsey and the Netherlands and between the Isle of Man and Ireland, bring to fourteen the number of such agreements signed since the beginning of 2007 by jurisdictions committed to work with OECD countries.

Public comments on discussion draft on Tax Treaty issues related to REITs

23-Jan-2008

On 30 October 2007, the OECD Committee on Fiscal Affairs published a discussion draft  on Tax Treaty issues related to REITs.  The OECD has now published the comments received on that draft.

Public comments on the discussion draft on the tax treaty treatment of services

17-Jan-2008

On 8 December 2006, the OECD published a discussion draft on the proposed changes to the Commentaries on the Model Tax Convention on Income and Capital concerning the tax treaty treatment of services. The OECD has now published the comments received on that draft.

Public comments on revised draft of Part IV (Insurance) of Report on Attribution of Profits to Permanent Establishments

06-Nov-2007

On 22 August 2007, the OECD Committee on Fiscal Affairs published a revised public discussion draft  of Part IV (Insurance) of its Report on the Attribution of Profits to Permanent Establishments. The OECD has now published the comments received on that draft.

 

Discussion Draft on Tax Treaty Issues Related to REITs

30-Oct-2007

from 30 October 2007 to 15 January 2008
This OECD discussion draft is largely based on the report of an informal technical group of tax officials and experts from the REIT sector which was mandated by the OECD Committee on Fiscal Affairs to prepare an analysis of the issues related to the application of tax treaties to REITs. Comments on this discussion draft should be sent before 15 January 2008.

Discussion Draft on Tax Treaty Issues Related to Real Estate Investment Trusts (REITs)

30-Oct-2007

from 30 October 2007 to 15 January 2008
This OECD discussion draft is largely based on the report of an informal technical group of tax officials and experts from the REIT sector which was mandated by the OECD Committee on Fiscal Affairs to prepare an analysis of the issues related to the application of tax treaties to REITs and to present suggestions for additions to the Commentary of the OECD Model Tax Convention.  Comments on this discussion draft should be sent before 15 January 2008.




Top of page

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)