Conférence Internationale sur le Prix de Transfert et l'Evaluation en Douane, Bruxelles, 22-23 mai 2007

22-May-2007

L'organisation mondiale des douanes (OMD) et l'OCDE organisent la deuxième conférence internationale sur le prix de transfert et l'évaluation en douane*. Cette manifestation, qui rassemblera des spécialistes de ce domaine complexe, se tiendra les 22 et 23 mai 2007 au siège de l'OMD à Bruxelles (Belgique).

WCO/OECD - 2nd Joint Conference, 22-23 May 2007, WCO headquarters, Brussels

09-May-2007

2nd Joint WCO/OECD Conference: "Transfer Pricing, Indirect Taxes and VAT : Exploring possible convergences" - 22-23 May 2007, WCO headquarters, Brussels

Second meeting of the Business Advisory Group

07-May-2007

November 2006: The Business Advisory Group met in Paris on 23 November 2006 with government representatives involved in the OECD project on business restructurings.  Dialogue with the business community has been regarded as essential from the beginning of this project.

Approval of a mandate for the Working Group on Business Restructuring

12-Feb-2007

October 2006

As a follow up to the January 2005 CTPA Roundtable, the Committee on Fiscal Affairs created a Joint Working Group of Delegates from Working Party No. 1 on the Model Tax Convention and Working Party No. 6 on the Taxation of Multinational Enterprises, in order to explore the treaty and transfer pricing aspects of business restructurings.  A detailed mandate for the Group was approved by the Committee on 20 Oct. 2006. The mandate describes the responsibilities of the Group, working methods and timetable. 

First Meeting of the Business Advisory Group

12-Feb-2007

June 2006

A Business Advisory Group was created to provide input from the business community at the early stages of the work on Business Restructurings. The Business Advisory Group met for the first time with the Secretariat in June 2006 in Washington, DC. The creation of the Business Advisory Group is by no means a substitute for a wider consultation process that will take place when the Working Group produces a discussion draft.

OECD releases Part I-III of Report on the Attribution of Profits to Permanent Establishments and updates status of project

21-Dec-2006

The OECD Committee on Fiscal Affairs has today published 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 the project.  The project, which has been underway for several years, is aimed at achieving a greater consensus on the manner of attributing profits to permanent establishments under Article 7 (Business Profits) of the OECD Model Tax Convention, with a primary goal of avoiding double taxation.

Comparability: Business Comments on the OECD discussion draft

13-Dec-2006

On 10 May 2006, the OECD released a series of draft issues notes on comparability that was developed by the Committee on Fiscal Affairs' Working Party No. 6, building on experience acquired by countries since the adoption of the Transfer Pricing Guidelines in 1995 and on comments received from the business community in response to an open questionnaire release in 2003.

Transactional Profit Methods: Responses to the OECD Invitation to Comment

18-Sep-2006

On 27 February 2006 the OECD released an open invitation to comment on a number of issues in relation to transactional profit methods described in the OECD's Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations.  Numerous contributions have now been received and will be carefully examined by Working Party No. 6 on the Taxation of Multinational Enterprises.

Attribution of Profits to Permanent Establishments – Current Status of the Project

28-Jun-2006

The Committee on Fiscal Affairs has completed a review of the progress on the project on the attribution of profits to permanent establishments.   It has agreed on next steps for publishing new versions of Parts I - IV of the report and a draft implementation package of proposed changes to the articles and the commentary of the Model Tax Convention.

Consultation with Business on the Attribution of Profits to Permanent Establishments

25-Jan-2006

The OECD’s Centre for Tax Policy and Administration (CTPA) is organising a consultation with business on Part IV (Insurance) of the Discussion Draft on the Attribution of Profits to Permanent Establishments.  That meeting will take place on Friday, 31 March 2006, in Paris at the OECD offices.