News & Events

OECD Leads the Way on Standard Software Guidance for Tax Administration

18-Dec-2003

Delegates from tax authorities of OECD member countries, the Business Application Software Developers Association (BASDA), accounting bodies, and other interested organisations recently held a meeting in Paris to discuss progress and issues concerning plans to develop a set of standard software and practical guidance to simplify tax compliance and tax audit requirements worldwide.

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.