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OECD approves the 2010 Update to the Model Tax Convention and 2010 Report on the Attribution of Profits to Permanent Establishments

22-Jul-2010

The OECD Council has today approved the 2010 Update to the Model Tax Convention. The contents of the update were previously released in draft form on 21 May and, after some final changes, were approved by the Committee on Fiscal Affairs on 22 June before being presented to the Council for final approval. A revised version of the condensed version of the OECD Model that will include the changes resulting from the update will be published in September.

L’OCDE publie un rapport sur l'Octroi des Bénéfices des Conventions Fiscales aux Revenus d'Organismes de Placement Collectif

31-May-2010

Le Comité des Affaires fiscales de l’OCDE a publié un rapport incluant des propositions de modification 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. Il est prévu que ces modifications seront incluses dans la mise-à-jour 2010 du Modèle de Convention fiscale (dont le contenu a été rendu public le 21 mai 2010).

FTA Guidance Notes on E-Auditing Standards

10-May-2010

Rapid developments in information and communication technology have had a great influence on the way of doing business, particularly in relation to business and accounting systems. Developments include integrated accounting systems, Enterprise Resource Planning (ERP) systems, automated internal audit measures and E-invoicing. The OECD has released a package of standards, in the form of five guidance notes, that leverage off these development and which are aimed at reducing the costs of tax compliance for businesses.

L’OCDE publie un projet pour commentaires portant sur des questions liées à l’application de l’article 17 (Artistes et Sportifs) du Modèle de Convention fiscale de l’OCDE

23-Apr-2010

du 23 avril au 31 juillet 2010
Le Comité des Affaires fiscales de l’OCDE invite les commentaires du public sur des propositions de modification des Commentaires sur l’article 17 du Modèle de Convention fiscale de l’OCDE concernant les revenus transfrontaliers tirés des activités des artistes et sportifs. Les commentaires sur ces propositions de modification (qui ne feront pas partie de la prochaine mise à jour du Modèle de Convention fiscale dont l’approbation est prévue pour juin 2010) doivent être envoyés avant le 31 juillet 2010 à Jeffrey Owens, Directeur CPAF (jeffrey.owens@oecd.org).

Tax: Revised OECD, Council of Europe treaty will boost multilateral cooperation

06-Apr-2010

The OECD and the Council of Europe have agreed on an update to an international treaty that aims to help governments enforce their tax laws, as part of the worldwide drive to combat cross-border tax evasion.

A framework for successful offshore voluntary compliance programmes

31-Mar-2010

Offshore voluntary compliance programmes offer the opportunity to maximize the benefits of transparency and exchange of information for tax purposes. To succeed, they need to encourage non-compliant taxpayers to permanently improve their compliance, while retaining the support of the taxpayers who are already compliant. They must be part of wider voluntary compliance and enforcement strategies. Against this backdrop, the OECD has developed a framework for offshore voluntary compliance, approved by the Committee on Fiscal Affairs on 15 January 2010.

Global economy : OECD contributes to G20 efforts to bring public finances under control

22-Mar-2010

The OECD has produced a set of recommendations for G20 governments to help them rein in escalating – and some cases unprecedented - levels of public debt. The recommendations focus on strategy, timing and action and looks at reforms that can strengthen public finances over the longer term.

Andorra makes progress on exchange of information

24-Feb-2010

The Principality of Andorra has today signed tax information exchange agreements with the 7 Nordic economies (Denmark, the Faroe Islands, Finland, Greenland, Iceland, Norway and Sweden). Accordingly, Andorra now moves into the category of jurisdictions considered to have substantially implemented the standard.

India plays key role in taking forward the G20’s pledge to ensure greater tax transparency

12-Feb-2010

India hosted the second meeting of the Steering Group of the Global Forum on Transparency and Exchange of Information on 11 and 12 February 2010. The Steering Group, which guides the work of the Global Forum, considered the core documents required to launch the peer review process. It also examined the progress of the Global Forum in moving forward on the mandate given to it by the G20 in November 2009.

Comments on the Public Discussion Draft “The Granting of Treaty Benefits With Respect to the Income of Collective Investment Vehicles”

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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