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News & Events
News
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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.
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18-Jan-2005
Information note on the International Tax Conference, organised in Washington on 13-14 January 2005.
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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.
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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.
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25-Nov-2004
Communiqué from the meeting which took place in Berlin on 20-21 November 2004.
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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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29-Oct-2004
This information series, prepared by the Centre for Tax Policy and Administration, provides internationally comparative data on aspects of tax systems and their administration in OECD member countries. The primary purpose of the series is to provide information that will facilitate dialogue among members on tax administration issues, and which may also identify opportunities for members to improve the design and administration of their respective tax systems.
There is a considerable amount of useful information that could be shared on the design of tax systems and aspects of their administration. This first series, while representing only a modest effort to commence a journey that will take some years to realize, nevertheless contains a useful array of information that will be of interest to tax officials in member and non-member countries, and to other observers. It is intended that this information series be updated around every two years, and that it evolves to become the definitive source of comparative tax administration-related information for OECD countries.
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18-Oct-2004
As part of efforts to assist both members and non-member countries deal more effectively with tax non-compliance, the OECD’s Committee on Fiscal Affairs recently approved a number of guidance and information notes dealing with important tax compliance risk management topics.
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03-Aug-2004
OECD releases a revised discussion draft of Part I (General) for public comment and provides progress report on Parts II-IV. Written comments should be submitted no later than 28 September 2004.
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www.itdweb.org
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International Tax Dialogue
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