Actualités & Evénements

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).

Publication par l'OCDE du Rapport d'étape 2004 sur les pratiques fiscales dommageables

22-mars-2004

L'OCDE a publié un rapport sur les progrès réalisés dans la lutte contre les pratiques fiscales dommageables. Le rapport met essentiellement l'accent sur les travaux portant sur les pays Membres de l'OCDE. Il fait également le point sur d'autres aspects des travaux entrepris depuis la diffusion du dernier rapport d'étape en 2001.

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.

BP TAG to Meet to Discuss the Comments on its Draft Report

02-févr.-2004

The OECD Technical Advisory Group (TAG) on Monitoring the Application of Existing Treaty Norms for Taxing Business Profits Business Profits TAG will meet on 1-2-3 March 2004 to discuss the comments that were received on its draft report.

Réunion avec des praticiens en matière de prix de transfert

Le Secrétariat de l’OCDE a organisé le 21 novembre 2003 la première d’une série de rencontres avec un groupe d’experts dans le domaine des prix de transfert, ces experts ayant des expériences professionnelles diverses et venant de différents pays de l’OCDE

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.

Règlement des différends : consultation publique, le 17 décembre 2003

L'OCDE a lancé un projet sur l'amélioration de la résolution des différends en matière de fiscalité internationale.  Les personnes ayant répondu au questionnaire avant le 7 novembre 2003 recevront une invitation pour participer à la consultation publique qui sera organisée entre des réprésentants des entreprises, des représentants à haut niveau des administrations et le Secrétariat de l'OCDE. La consultation se tiendra à Paris, France, le 17 décembre 2003.

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.