OECD releases draft documentation for cross-border tax claims

08-févr.-2010

The OECD has released for public comment draft documentation for implementing a streamlined procedure for portfolio investors to claim reductions in withholding rates pursuant to tax treaties or domestic law in the source country. The draft documentation was developed to provide standardised documentation that could be used by countries that wish to adopt the “best practices” described in a report released by the OECD for public comment on 12 January 2009. Interested parties are invited to submit their comments on the draft documentation by 31 August 2010.

OECD releases discussion draft on tax treaty issues related to common telecommunication transactions

25-nov.-2009

from 25-Nov-2009 to 31-Jan-2010

The OECD Committee on Fiscal Affairs invites public comments on draft changes to the Commentary on the OECD Model Tax Convention dealing with tax treaty issues related to common telecommunication transactions. The Committee is considering the inclusion of these changes in the next update to the OECD Model Tax Convention, which is tentatively scheduled for the second part of 2010. Comments should be sent before 31 January 2010) to Jeffrey Owens, Director, CTPA (jeffrey.owens@oecd.org).

African Tax Administration Forum launched on 19-20 November 2009

20-nov.-2009

On 19-20 November the African Tax Administration Forum (ATAF) was launched by the President of Uganda. The ATAF mission is to mobilize domestic resources more effectively and increase the accountability of African States to African citizens whilst actively promoting an improvement in tax administration through sharing experiences, benchmarking and peer reviewing best practices.

Public comments on Reports Relating to Claims for Treaty Benefits by Portfolio Investors

08-juin-2009

The Informal Consultative Group on the Taxation of Collective Investment Vehicles and Procedures for Tax Relief for Cross-Border Investors (ICG) prepared for the consideration of the OECD’s Committee on Fiscal Affairs (CFA) two reports which were released on 12 January 2009. Given the recommendations included in the reports, the CFA decided at the time of their release to invite comments from all interested parties before further consideration of the reports. The OECD has now published the comments received on the reports.

OECD welcomes Uruguay’s commitment to OECD tax information exchange standards

03-avr.-2009

The OECD welcomed today the formal endorsement by Uruguay of its tax information exchange standards.  In a letter to Angel Gurría, Secretary-General of the OECD, Uruguay’s Finance Minister, Alvaro García, informed the OECD that Uruguay formally endorses the OECD’s standards on transparency and exchange of information, as set out in the 2005 version of Article 26 of the OECD Model Tax Convention.

Israel adheres to the OECD Declaration on Sovereign Wealth Funds and Recipient Country Policies

26-janv.-2009

Israel has adhered to the OECD Declaration on Sovereign Wealth Funds and Recipient Country Policies.

 
More information on OECD work on international investment is available at www.oecd.org/daf/investment/foi

Tax Executive Celebrates OECD Model Tax Convention

23-sept.-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.

OECD provides Update on Work on Treaty Relief for Collective Investment Vehicles and other Portfolio Investors

18-juil.-2008

An Informal Consultative Group of business and government representatives continues its work on improving the procedures for claiming treaty benefits, while protecting compliance interests of governments. This update reflects progress made in the past year on technical issues relating to granting treaty benefits with respect to income of collective investment vehicles, as well as procedural issues that affect portfolio investors more generally. The final report of the Group is expected to be presented to the Committee on Fiscal Affairs in January 2009.

The Conference on the 50th Anniversary of the OECD Model Tax Convention is now Fully Subscribed – Registration no Longer Possible

23-juin-2008

The OECD has just announced that all available seats for its Conference on the 50th Anniversary of the OECD Model Tax Convention have now been reserved and that registrations from the private sector will no longer be accepted.

Commentaires publics concernant le projet de mise à jour 2008 du Modèle de Convention fiscale

09-juin-2008

Le 21 avril 2008, le Comité des affaires fiscales de l’OCDE a publié le projet de mise à jour 2008 du Modèle de Convention fiscale. L'OCDE vient de publier les commentaires reçus sur ce projet.