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News & Events
News
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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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27-Jan-2005
Further to the posting of 19 November, the CFA (at its meeting on 25-26 January)has reviewed the process for finalising the work on the attribution of profits to a PE.
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19-Nov-2004
In the light of the latest business comments, WP 6 will propose to the CFA that the process for taking this work forward be reviewed. It already seems clear, however, that the final versions of Parts I-III will NOT be released in January 2005 as originally intended. A final decision on these proposals will be made when the CFA meets at the end of January 2005.
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03-Aug-2004
OECD releases a revised discussion draft of Part I (General) for public comment and provides progress report on Parts II-IV. Written comments should be submitted no later than 28 September 2004.
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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.
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04-Mar-2003
Revised version of Part II (Banks) and Part III (Global Trading of Financial Instruments) of the Discussion Draft on Attributing Profits to Permanent Establishments.
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17-Apr-2002
Attributing profits to a permanent establishment is one of the most conceptually difficult and practically complex issues in international business taxation. In April 2002, in an effort to establish a consensus on this issue, the OECD launched a consultation process involving governments and businesses.
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03-Dec-2001
Publication of the comments received on the above mentioned discussion draft, which the OECD published on 7 February 2001.
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