Tax Treaties

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News

Discussion Draft on Tax Treaty Issues Related to Cross-Border Pensions

Ageing populations in OECD countries, the increasing mobility of workers and, more generally, the globalisation of the economy have increased the importance of the tax issues arising from situations where cross-border pension contributions or benefits are paid. Tax treaties have an important role to play in solving such issues. Working Party No. 1, the subsidiary body of the OECD Committee on Fiscal Affairs that deals with tax treaty issues, has prepared a public discussion draft that seeks to provide more guidance on the tax problems related to cross-border pension arrangements, contributions and benefits. Comments on this draft should be sent to the OECD before 15 January 2004.

Dispute Resolution: a public consultation on 17 December 2003

The OECD has launched a project to improve the dispute resolution mechanisms for corss border tax disputes.  An invitation for the public consultation between business representatives, senior government officials and the OECD Secretariat will be sent to persons who have responded to the questionnaire  by 7 November 2003.  The concultation will be held in Paris, France on 17 December 2003




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Publication

Eighth 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 2010)