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News & Events
News
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23-Sep-2008
On the occasion of the 8-9 September 2008 OECD Conference marking the 50th Anniversary of the OECD Model Tax Convention, Peter A. Barnes, Tax Counsel - International with General Electric Company of Fairfield, Connecticut in the United States, explained the great importance of the Model from the perspective of international business. His article appears in the OECD Observer.
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21-Dec-2006
The OECD Committee on Fiscal Affairs has today published new versions of Parts I, II and III of its Report on the Attribution of Profits to Permanent Establishments, along with a cover note containing an update on the status of the project. The project, which has been underway for several years, is aimed at achieving a greater consensus on the manner of attributing profits to permanent establishments under Article 7 (Business Profits) of the OECD Model Tax Convention, with a primary goal of avoiding double taxation.
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Attribution of Profits to Permanent Establishments – Current Status of the Project
28-Jun-2006
The Committee on Fiscal Affairs has completed a review of the progress on the project on the attribution of profits to permanent establishments. It has agreed on next steps for publishing new versions of Parts I - IV of the report and a draft implementation package of proposed changes to the articles and the commentary of the Model Tax Convention.
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25-Jan-2006
The OECD’s Centre for Tax Policy and Administration (CTPA) is organising a consultation with business on Part IV (Insurance) of the Discussion Draft on the Attribution of Profits to Permanent Establishments. That meeting will take place on Friday, 31 March 2006, in Paris at the OECD offices.
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30-Sep-2005
On 27 June 2005 the OECD Committee on Fiscal Affairs released for public comment a Discussion Draft on the Attribution of Profits to Permanent Establishments of Insurance Companies. The contributions that have been received to date are now available.
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27-Jun-2005
The OECD Committee of Fiscal Affairs has just released for public comment a Discussion Draft of the Report on the attribution of Profits to a Permanent Establishment - Part IV (Insurance). Parts I-III of the Report have already been the subject of extensive consultation but this is the first time that Part IV has been exposed to the public. The deadline for comment is 16 September 2005. Depending on the nature of comments received a decision will be taken on whether it would be useful to have a face to face meeting with commentators.
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