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Actualités

Public Consultation Meeting on the Application of Article 15 of the OECD Model Tax Convention to Short-term Foreign Assignments

20-déc.-2005

The OECD is organising a public consultation meeting on the application of Article 15 of the OECD Model Tax Convention to short-term foreign assignments. That meeting will take place in Paris on Monday, 30 January 2006.

Les règles d'imposition des bénéfices des entreprises qui sont prévues par les conventions fiscales actuelles conviennent-elles au commerce électronique?

19-déc.-2005

Rapport final du Groupe technique consultatif sur le suivi de l’application des normes existantes des conventions pour l’imposition des bénéfices des entreprises.

L'OCDE publie une nouvelle version mise à jour de son Modèle de convention fiscale

08-sept.-2005

L'OCDE a publié une nouvelle version mise à jour de son Modèle de convention fiscale, utilisé par ses pays membres et par d'autres pays comme base de négociation, d'application et d'interprétation des conventions fiscales bilaterales, dont plus de 2 500 sont actuellement en vigueur dans le monde.

Available for public comment: Draft 2005 Update to the Model Tax Convention

15-mars-2005

The OECD Committee on Fiscal Affairs has just released the draft contents of the 2005 update to the OECD Model Tax Convention, which will be finalized in the spring of 2005. The contents of the 2005 update result primarily from the previously released reports.Comments on the 2005 update to the Model Tax Convention should be sent before 27 April 2005.

US business engages OECD on international tax issues

18-janv.-2005

Information note on the International Tax Conference, organised in Washington on 13-14 January 2005.

Taxation of Income from International Transport: Updating of the Commentary to the OECD Model Tax Convention

17-déc.-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 in order to take account of the evolution in international transport activities. This note includes the final version of the changes approved by the Working Party. It will soon be presented to the Committee on Fiscal Affairs and the OECD Council as part of the next update to the Model Tax Convention.

Committee on Fiscal Affairs Approves Revised Article 26 on Information Exchange

22-juil.-2004

Following a comprehensive review, the Committee has approved a revised Article 26 of the Model Tax Convention. The review took into account recent developments such as the ideal standard of access to bank information (see 2000 Report ) and more generally was intended to bring Article 26 in line with current country practices and the 2002 Model Agreement .

Proposed Clarification of the Permanent Establishment Definition

13-avr.-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.

Taxation of Income from International Transport: Updating of the Commentary to the OECD Model Tax Convention

13-avr.-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

Discussion Draft on the Proposed Clarification of the Scope of Paragraph 2 of Article 15 of the Model Tax Convention

05-avr.-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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Septième édition de la version abrégée du Modèle OCDE de Convention fiscale concernant le revenu et la fortune

Modèle de Convention fiscale concernant le revenu et la fortune - Version abrégée (juillet 2008)