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News & Events
News
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26-Oct-2007
On 12 March 2007, the OECD released revised draft changes to the commentary on paragraph 2 of Atricle 15 of the Model Tax Convention. The OECD has now published the comments received on that draft.
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24-Oct-2007
On 10 April 2007, the OECD Committee on Fiscal Affairs released as a discussion draft a revised Commentary on Article 7 that takes account of many of the conclusions included in Parts I, II and III of its Report on the Attribution of Profits to Permanent Establishments. The OECD has now published the comments received on that draft.
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08-Oct-2007
On 3 May 2007, the OECD released a public discussion draft on the Application and Interpretation of Article 24 (Non-discrimination). The OECD has now published the comments received on that draft.
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04-Jul-2007
Joint Press Briefing Notes by Pier Carlo Padoan, Deputy Secretary General, OECD to the International Tax Conference on "Tax Reform in India – Achievement and Challenges" that was held in Delhi on 3rd July 2007.
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03-May-2007
from 3 May to 31 July 2007
This discussion draft has been prepared by a Working Group mandated by the OECD Committee of Fiscal Affairs to examine the interpretation and application of Article 24 of the OECD Model Tax Convention, which prohibits certain types of discriminatory taxation, with a view to providing greater guidance in this area. The draft deals with practical issues that have arisen in the application of the Article and include proposals for clarification of the Commentary on that article. Comments on this discussion draft should be sent before 31 July 2007.
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10-Apr-2007
In December 2006, the Committee on Fiscal Affairs released new versions of Parts I, II and III of its Report on the Attribution of Profits to Permanent Establishments, along with a cover note containing an update on the status of that project. In order to provide improved certainty for the interpretation of existing treaties based on the current text of Article 7, a revised Commentary has been prepared and is now being released as a discussion draft for public comment. Comments should be sent if possible before 15 June 2007 to Jeffrey Owens, Director, CTPA (jeffrey.owens@oecd.org).
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07-Feb-2007
OECD countries have agreed to broaden the mechanisms available to companies and individuals involved in cross-border disputes over taxation by introducing the possibility of arbitration if other attempts to resolve disagreements fail.
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18-Dec-2006
An informal consultative group of government and private sector representatives, under the auspices of the OECD’s Centre for Tax Policy and Administration, will tackle the tax treaty issues raised by the large cross-border portfolio investments (more than US$16 trillion) held through collective investment vehicles and global custodians. The project will examine both substantive issues and practical administrative issues related to the application of tax treaties to these investments.
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11-Oct-2006
Tax revenues, measured as the ratio of tax to Gross Domestic Product (GDP), are rising in many OECD countries despite deep cuts in tax rates, according to a new OECD report, reflecting both the effects of stronger economic growth, which has led to higher corporate profits, and moves in some countries to offset the effects of cuts in tax rates by broadening the tax base and improving tax compliance.
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03-Feb-2006
Over 115 participants representing the tax authorities from 29 countries and tax specialists of the financial sector (including collective investment funds, security custodians and real estate investment trusts) met in Paris on 1-2 February 2006 to discuss a number of issues related to the application of tax treaties to collective investment.
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