News & Events

News

OECD and Non-OECD Economies Agree to Continue Work on Tax Information Exchange

08-Jun-2004

Participants at a meeting of the OECD Global Forum on Taxation in Berlin on 3-4 June, which brought together representatives of both OECD countries and non-OECD economies, agreed on a process aimed at achieving high standards of transparency and information exchange in a way that is fair and equitable and permits fair tax competition between all countries.

Opening at the address at the Global Forum on Taxation, Berlin 3-4 June 2004

04-Jun-2004

Address by Hans Eichel, Federal Minister of Finance, at the opening of the
OECD Global Forum on 3 June 2004 in Berlin.

Outcome, conclusion of the meeting of the OECD Global Forum on Taxation, Berlin 3-4 2004

04-Jun-2004

Participants at a meeting of the OECD Global Forum on Taxation in Berlin on 3-4 June agreed on a process aimed at achieving high standards of transparency and information exchange in a way that is fair, equitable and permits fair tax competition between all countries.

Canada Signs International Tax Convention

30-Apr-2004

Ottawa, April 29, 2004... Canada signed the Convention on Mutual Administrative Assistance in Tax Matters (The Convention) yesterday in Paris. The Convention provides a stable framework for governments to combat tax evasion on a global scale by sharing tax information multilaterally

OECD and Italian Government Announce 2004 Fellowship in Memory of Alessandro Di Battista

30-Apr-2004

The Italian Government has generously established a fellowship in memory of the young Italian economist Alessandro Di Battista, who came from the Italian Ministry of Finance to work on tax analysis at the OECD and prematurely passed away in 2001. The fellowship is designed to allow a young Italian economist to be seconded to the Centre for Tax Policy and Administration in the Directorate for Financial, Fiscal and Enterprise Affairs, to receive training, conduct research and acquire experience at the OECD.

Proposed Clarification of the Permanent Establishment Definition

13-Apr-2004

Working Party No. 1 on Tax Conventions and Related Questions  has been invited, by its delegates and representatives of the business community, to expressly include in the Commentary to the OECD Model Tax Convention some widely-accepted interpretations related to the permanent establishment concept. The proposals included in this public discussion draft are therefore intended to clarify some basic aspects of that concept. Comments on these proposals should be sent before 30 June 2004.

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

13-Apr-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 (which deals with income from the operation of ships and aircraft in international traffic) in order to take account of the evolution in international transport activities. This note includes these changes.  Comments on the note should be sent before 30 June 2004 to jeffrey.owens@oecd.org and jacques.sasseville@oecd.org

Discussion Draft on the Proposed Clarification of the Scope of Paragraph 2 of Article 15 of the Model Tax Convention

05-Apr-2004

Paragraph 2 of Article 15 of the OECD Model Tax Convention provides that a non-resident employee who performs services in a country is not subject to tax in that country under certain circumstances. The exact scope of the paragraph is sometimes unclear when services are provided through intermediaries. This discussion draft includes draft proposals for clarification of the Commentary on Article 15 that have been prepared by a small drafting group (these draft proposals have not yet been discussed by Working Party No. 1 on Tax Conventions and Related Questions, which is the sub-group of the OECD Committee on Fiscal Affairs responsible for updating the OECD Model Tax Convention).

OECD Releases 2004 Progress Report on Harmful Tax Practices

22-Mar-2004

The OECD  has released a report updating the progress in eliminating harmful tax practices.  The report focuses primarily on the work as it relates to OECD member countries.  It also updates other aspects of the work undertaken since the last progress report issued in 2001. 

Memorandum of understanding signed at the OECD-Vienna Multilateral Tax Centre

11-Mar-2004

Ambassador Ulrich Stacher of Austria and Mr Jeffrey Owens, Director of the Centre for Tax Policy and Administration, signed a memorandum of understanding on the implementation of the multilateral tax programme at the OECD-Vienna Multilateral Tax Centre. 




Top of page

Tax and the crisis

Tackling tax evasion

2009 special feature: Changes to the guidelines for attributing revenues to levels of government

Revenue Statistics 1965-2008, 2009 Edition

Tax Co-operation 2009: Towards a Level Playing Field

2009 Assessment by the Global Forum on Transparency and Exchange of Information

Comment on the OECD's tax work

Discussion Drafts

www.itdweb.org

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

International Tax Dialogue

Tax news alerts

To receive the latest OECD tax news by email:

Register with OECDdirect