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News & Events
News
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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.
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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
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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.
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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.
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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
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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).
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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.
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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.
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09-Mar-2004
Following successful consultations held in December 2003 with interested parties, including business representatives, and in the light of the identification of the need to improve the transparency of the MAP process, the OECD has decided to make available to the public "Country Profiles on Mutual Agreement Procedures" of OECD member countries through its website. These profiles contain information about the Competent Authorities' contact details, domestic guidelines for MAP and other useful information both for tax authorities and taxpayers.
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02-Feb-2004
The OECD Technical Advisory Group (TAG) on Monitoring the Application of Existing Treaty Norms for Taxing Business Profits Business Profits TAG will meet on 1-2-3 March 2004 to discuss the comments that were received on its draft report.
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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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2009 Assessment by the Global Forum on Transparency and Exchange of Information
Taxation in the Global Context: Developing our Co-operation with Non-OECD Economies
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