News & Events

The OECD pursues dialogue with the business community on comparability and profit methods for transfer pricing purposes

17-Sep-2008

A consultation will be held on 17 and 18 November 2008 with the organisations that provided written comments on the May 2006 discussion draft on comparability and the January 2008 discussion draft on transactional profit methods. The discussion drafts related to the OECD’s Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations. See draft agenda for the consultation.

Conference on the 50th Anniversary of the OECD Model Tax Convention, remarks by Angel Gurría

08-Sep-2008

In his remarks, Angel Gurría underlined that throughout these five decades, the OECD Model Tax Convention has established itself as the means of settling the most common problems that arise in the field of international taxation on a uniform basis.

OECD releases final Report on the Attribution of Profits to Permanent Establishments

18-Jul-2008

On 17 July 2008, the OECD Council approved the release of the final Report on the Attribution of Profits to Permanent Establishments.  An interim version of Parts I-III of the Report had previously been released in December 2006, and a discussion draft version of Part IV was released in August 2007. The Report was subsequently finalised and approved by the Committee on Fiscal Affairs on 24 June 2008.

The OECD approves the 2008 Update to the Model Tax Convention

18-Jul-2008

On 17 July 2008, the OECD Council approved the contents of the 2008 Update to the OECD Model Tax Convention.  The update had previously been released as a public discussion draft in April 2008.  It was subsequently finalised and approved by the Committee on Fiscal Affairs on 25 June, when the Committee also approved a detailed response to the comments that had been sent on the discussion draft.

OECD provides Update on Work on Treaty Relief for Collective Investment Vehicles and other Portfolio Investors

18-Jul-2008

An Informal Consultative Group of business and government representatives continues its work on improving procedures for claiming treaty benefits, while protecting the compliance interests of governments. This update reflects progress made in the past year on technical issues relating to granting treaty benefits with respect to income of collective investment vehicles, as well as procedural issues that affect portfolio investors more generally. The final report of the Group is expected to be presented to the Committee on Fiscal Affairs in January 2009.

Germany and Jersey Announce new Tax Information Exchange Agreement

04-Jul-2008

Germany and Jersey have signed a bilateral arrangement for the exchange of information for tax purposes, bringing to 16 the number of such agreements signed since the beginning of 2007 by jurisdictions committed to work with OECD countries.

Remboursements de la TVA/TPS payée à l’étranger – Quels sont les problèmes rencontrés et les coûts subis par votre entreprise ?

02-Jul-2008

L’OCDE essaye d’estimer les montants de TVA supportée à l’étranger que les entreprises ont des difficultés à récupérer. Les entreprises sont invitées à compléter ce questionnaire avant le samedi 20 septembre 2008.

Second Consultation Paper on Applying Value Added Taxes to Cross-border Supplies of Services and Intangibles

01-Jul-2008

In January 2008 the OECD published its first consultation paper on the fundamental concepts of applying value added taxes to cross-border supplies of services and intangibles. Comments received in the light of that consultation were supportive of the suggested OECD approach of taxation.

The OECD is now publishing its second consultation document . This expands on the first paper in that it covers examples of supplies made under international framework agreements.

Please send your comments by Friday 17 October 2008.

Deuxième document de consultation sur l’application des taxes sur la valeur ajoutée aux échanges transfrontaliers de services et de biens incorporels

01-Jul-2008

En janvier 2008, l’OCDE a publié un premier document de consultation sur les concepts de base qui sous-tendent l’application des taxes sur la valeur ajoutée aux échanges transfrontaliers de services et de biens incorporels. Les commentaires reçus se sont révélés favorables à l’approche proposée par l’OCDE.

L’OCDE publie à présent un deuxième document de consultation . Il développe les conclusions du premier document en couvrant des exemples de prestations rendues en exécution d’accords cadres internationaux.

Merci d’envoyer vos commentaires avant le 17 octobre 2008.