News & Events

News

Available for public comment: Draft 2005 Update to the Model Tax Convention

15-Mar-2005

The OECD Committee on Fiscal Affairs has just released the draft contents of the 2005 update to the OECD Model Tax Convention, which will be finalized in the spring of 2005. The contents of the 2005 update result primarily from the previously released reports.Comments on the 2005 update to the Model Tax Convention should be sent before 27 April 2005.

Ratification by France and Italy of the joint OECD/Council of Europe Convention

04-Mar-2005

France and Italy have joined the 10 existing Parties to the joint OECD/Council of Europe Convention on Mutual Assistance in Tax Matters.

OECD engages dialogue on business restructuring: 2nd CTPA Roundtable focused on business restructuring

04-Mar-2005

The OECD Centre for Tax Policy and Administration held its 2nd CTPA Roundtable in Paris on 26-27 January 2005, on the theme “Business Restructuring”. The Roundtable was attended by senior officials from OECD member countries as well as from China, South Africa and Singapore and by a wide panel of private sector representatives. The discussion covered treaty, transfer pricing and indirect taxes issues involved in business restructurings.

Finalising the work on the attribution of profits to a PE

27-Jan-2005

Further to the posting of 19 November, the CFA (at its meeting on 25-26 January)has reviewed the process for finalising the work on the attribution of profits to a PE.

US business engages OECD on international tax issues

18-Jan-2005

Information note on the International Tax Conference, organised in Washington on 13-14 January 2005.

OECD's Review of Mexico's Transfer Pricing systems gives positive evaluation

07-Jan-2005

An OECD peer review of Mexico's transfer pricing legislation and practices has concluded with an overall positive appraisal of the systems in place and the observation that many lessons learned in Mexico may be relevant for other economies with similar economic structures.  Detailed report now available on line.

Taxation of Income from International Transport: Updating of the Commentary to the OECD Model Tax Convention

17-Dec-2004

In consultation with representatives of the airline and shipping industries, Working Party No. 1 of the OECD Committee on Fiscal Affairs has revised the Commentary on Article 8 of the Model Tax Convention in order to take account of the evolution in international transport activities. This note includes the final version of the changes approved by the Working Party. It will soon be presented to the Committee on Fiscal Affairs and the OECD Council as part of the next update to the Model Tax Convention.

Communiqué from the Meeting of G-20 Finance Ministers and Central Bank Governors

25-Nov-2004

Communiqué from the meeting which took place in Berlin on 20-21 November 2004.

Attribution of Profits to a Permanent Establishment: revised timetable for completion

19-Nov-2004

In the light of the latest business comments, WP 6 will propose to the CFA that the process for taking this work forward be reviewed. It already seems clear, however, that the final versions of Parts I-III will NOT be released in January 2005 as originally intended.  A final decision on these proposals will be made when the CFA meets at the end of January 2005. 




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Special Conference: 50th Anniversary of the OECD Model Tax Convention

Conference Web Site

Fighting Offshore Tax Evasion

Grace Perez-Navarro, deputy-director of OECD’s Centre for Tax Policy and Administration, addresses harmful tax practices, including tax havens, by improving transparency and establishing effective exchange of information.

Nicholas Bray speaks with Grace Perez-Navarro

www.itdweb.org

A joint initiative by the OECD, IMF and World Bank to facilitate discussion on tax matters

International Tax Dialogue