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News & Events
News
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10-Feb-2010
On 9 December 2009, the OECD Committee on Fiscal Affairs released for public comment a Public Discussion Draft of a Report which contains proposed changes to the Commentary on the OECD Model Tax Convention dealing with the question of the extent to which either collective investment vehicles (CIVs) or their investors are entitled to treaty benefits on income received by the CIVs. The OECD has now published the comments received on this consultation draft.
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10-Feb-2010
Le 9 décembre 2009, le Comité des Affaires Fiscales de l'OCDE a publié, pour commentaires, un rapport incluant des modifications aux Commentaires du Modèle de Convention fiscale de l’OCDE portant sur la question de savoir dans quelle mesure les organismes de placement collectif ou les investisseurs dans ces organismes ont droit aux avantages des conventions fiscales à l’égard des revenus reçus par ces organismes. L'OCDE vient de publier les commentaires reçus sur ce document.
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10-Feb-2010
On 25 November 2009, the OECD Committee on Fiscal Affairs released for public comments a draft Report which contains proposed changes to the Commentary on the OECD Model Tax Convention dealing with the application of tax treaties to state-owned entities, including Sovereign Wealth Funds. The OECD has now published the comments received on this consultation draft.
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10-Feb-2010
Le 25 novembre 2009, le Comité des Affaires fiscales de l’OCDE a publié, pour commentaires, un projet incluant des modifications aux Commentaires du Modèle de Convention fiscale de l’OCDE portant sur l’application des conventions fiscales aux entités appartenant à l’État, y compris les fonds souverains. L’OCDE vient de publier les commentaires reçus sur ce document.
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10-Feb-2010
On 25 November 2009, the OECD Committee on Fiscal Affairs released for public comments a draft Report which contains proposed changes to the Commentary on the OECD Model Tax Convention dealing with tax treaty issues related to common telecommunication transactions. The OECD has now published the comments received on this consultation draft.
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10-Feb-2010
Le 25 novembre 2009, le Comité des Affaires fiscales de l’OCDE a publié, pour commentaires, un projet incluant des modifications aux Commentaires du Modèle de Convention fiscale de l’OCDE portant sur des questions liées à l’application des conventions fiscales soulevées par des transactions courantes dans le domaine des télécommunications. L’OCDE vient de publier les commentaires reçus sur ce document.
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08-Feb-2010
The OECD has released for public comment draft documentation for implementing a streamlined procedure for portfolio investors to claim reductions in withholding rates pursuant to tax treaties or domestic law in the source country. The draft documentation was developed to provide standardised documentation that could be used by countries that wish to adopt the “best practices” described in a report released by the OECD for public comment on 12 January 2009. Interested parties are invited to submit their comments on the draft documentation by 31 August 2010.
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08-Feb-2010
L’OCDE a publié pour commentaires un projet de documentation pour l’application d’une procédure rationalisée permettant aux investisseurs de portefeuille de demander une réduction du taux de prélèvement à la source sur la base des conventions fiscales ou de la législation interne du pays de la source. Le projet a été élaboré pour normaliser les documents nécessaires aux pays souhaitant adopter les « pratiques exemplaires » décrites dans un rapport diffusé par l’OCDE le 12 janvier 2009. Les parties intéressées sont invitées à envoyer leurs commentaires avant le 31 août 2010.
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05-Feb-2010
The OECD Committee on Fiscal Affairs invites public comments on draft Guidelines on the application of value added taxes to the international trade in services and intangibles. These draft Guidelines consider business-to-business supplies and, in particular the identification of the jurisdiction with taxing rights. They form the first part of the OECD’s International VAT/GST Guidelines currently under development. Comments should be sent before 30 June 2010 to Jeffrey Owens, Director, CTPA (jeffrey.owens@oecd.org).
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05-Feb-2010
On 5 February 2010, the OECD’s Committee on Fiscal Affairs released a report focusing on VAT/GST relief for foreign businesses. The report highlights the difficulties businesses face when they try to recover VAT incurred abroad. The report is based on a survey of more than 300 businesses. It revealed that refund procedures are considered difficult for 72% of businesses and that nearly 21% of the respondents are unable to recover any of their foreign VAT.
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A joint initiative by the OECD, IMF and World Bank to facilitate discussion on tax matters
International Tax Dialogue
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