Actualités & Evénements

Memorandum of Understanding signed at the OECD-Vienna Multilateral Tax Centre

11-mars-2004

Ambassador Ulrich Stacher of Austria and Mr Jeffrey Owens, Director of the Centre for Tax Policy and Administration, signed a memorandum of understanding on the implementation of the multilateral tax programme at the OECD-Vienna Multilateral Tax Centre. 

Dispute Resolution: Country Profiles on Mutual Agreement Procedures (MAP) Made Public

09-mars-2004

Following successful consultations held in December 2003 with interested parties, including business representatives, and in the light of the identification of the need to improve the transparency of the MAP process, the OECD has decided to make available to the public "Country Profiles on Mutual Agreement Procedures" of OECD member countries through its website. These profiles contain information about the Competent Authorities' contact details, domestic guidelines for MAP and other useful information both for tax authorities and taxpayers.

Discussion Draft on Tax Treaty Issues Related to Cross-Border Pensions

Ageing populations in OECD countries, the increasing mobility of workers and, more generally, the globalisation of the economy have increased the importance of the tax issues arising from situations where cross-border pension contributions or benefits are paid. Tax treaties have an important role to play in solving such issues. Working Party No. 1, the subsidiary body of the OECD Committee on Fiscal Affairs that deals with tax treaty issues, has prepared a public discussion draft that seeks to provide more guidance on the tax problems related to cross-border pension arrangements, contributions and benefits. Comments on this draft should be sent to the OECD before 15 January 2004.

Attribution of Profits to a Permanent Establishment: Revised Part II & III of the Discussion Draft

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.

Prix de transfert: l'OCDE lance un appel à commentaires sur les questions de comparabilité ; commentaires reçus du public

29-avr.-2003

Dans le cadre des procédures de suivi des Principes directeurs de 1995 en matière de prix de transfert ("les Principes directeurs de 1995"), le Groupe de Travail no 6 du Comité des Affaires Fiscales a retenu 2 sujets à étudier en priorité. Nouvelle date limite pour commentaires: 5 Septembre 2003

Fiscalité des établissements stables: nouveaux développements

04-mars-2003

Une version révisée de la Partie II (Banques) ainsi que la Partie III (Transactions mondialisées sur instruments financiers) du projet de Rapport sur l'Attribution de Profits aux Etablissements Stables.

OECD launches consultations on attributing profits for tax purposes to Permanent Establishments

17-avr.-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.

Commentaires reçus sur le rapport de référence sur l'attribution de bénéfices aux établissements stables

03-déc.-2001

Publication des commentaires sur le rapport mentionné ci-dessus, publié par l'OCDE le 7 février 2001.