News & Events

Transfer Pricing Experts Meeting

The OECD Secretariat has held on 21st November 2003 the first of a series of meetings with a group of transfer pricing experts having a variety of professional backgrounds and coming from a variety of OECD countries.

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

Attribution of Profits to a Permanent Establishment: Revised Part II & III of the Discussion Draft

15-Oct-2003

OECD publishes comments received on the discussion draft regarding the attriubtion of profits to a permanent establishment.  Results from these comments will be published in April/May 2004.

Transfer Pricing: The OECD launches an invitation to comment on comparability issues; public comments received

29-Apr-2003

As part of its procedures for monitoring the implementation of the 1995 Transfer Pricing Guidelines, the Working Party No. 6 of the OECD Committee on Fiscal Affairs has selected two areas to be considered in priority. New deadline for comments: 5 September 2003.

Taxation of Permanent Establishments: New Developments

04-Mar-2003

Revised version of Part II (Banks) and Part III (Global Trading of Financial Instruments) of the Discussion Draft on Attributing Profits to Permanent Establishments.

OECD launches consultations on attributing profits for tax purposes to Permanent Establishments

17-Apr-2002

Attributing profits to a permanent establishment is one of the most conceptually difficult and practically complex issues in international business taxation. In April 2002, in an effort to establish a consensus on this issue, the OECD launched a consultation process involving governments and businesses.

Comments received on the Discussion Draft on the Attribution of Profits to Permanent Establishments

03-Dec-2001

Publication of the comments received on the above mentioned discussion draft, which the OECD published on 7 February 2001.