Tax

Previous requests for input

 

The OECD's Committee on Fiscal Affairs consults with stakeholders through a variety of means to inform its work in the tax area. Below is a list of previous requests for input, discussion drafts and public consultations:

 

Type

Topic

Date

Comments

Call for input

Options for Low Income Countries’ Effective and Efficient Use of Tax Incentives for Investment

9 July 2015  

Call for input

Transfer Pricing: Online survey on transfer pricing comparability data

15 July 2015  

Public Consultation

BEPS Actions 8-10: Transfer pricing matters

6-7 July 2015  

Discussion Draft

BEPS Action 8: Chapter VI (Hard-to-value intangibles)

18 June 2015 View here

Discussion Draft

BEPS Action 6: Treaty Abuse

17 June 2015 View here

Discussion Draft

BEPS Action 7: PE Status

12 June 2015 View here

Discussion Draft

BEPS Action 8: Transfer Pricing (Chapter VII: Cost Contribution Arrangements)

29 May 2015 View here

Public Consultation

BEPS Action 11: Establishing methodologies to collect and analyse data

18 May 2015  

Discussion Draft

BEPS Action 11: Establishing methodologies to collect and analyse data

8 May 2015 View here

Public Consultation

BEPS Action 3: Strengthening CFC Rules

12 May 2015  

Public Consultation

BEPS Action 12: Mandatory Disclosure Rules

11 May 2015  

Discussion Draft

BEPS Action 3: Strengthening CFC Rules

1 May 2015 View here

Discussion Draft

BEPS Action 12: Mandatory Disclosure Rules

30 April 2015 View here

Public Consultation

BEPS Actions 8-10: Transfer pricing

19-20 March 2015  

Public Consultation

VAT B2C Guidelines

25 February 2015  

Discussion Draft

VAT B2C Guidelines

20 February 2015 View here

Public Consultation

BEPS Action 4: Interest Deductions and other financial payments

17 February 2015  

Discussion Draft

BEPS Action 4: Interest Deductions and other financial payments 6 February 2015 View here

Discussion Draft

BEPS Action 10: Commodity transactions 6 February 2015 View here

Discussion Draft

BEPS Actions 8-10: Risk, recharacterisation 6 February 2015 View here

Discussion Draft

BEPS Action 10: Profit splits 6 February 2015 View here

Public Consultation

BEPS Action 14: Make dispute resolution mechanisms more effective 23 January 2015  

Public Consultation

BEPS Action 6: Prevent treaty abuse 22 January 2015  

Public Consultation

BEPS Action 7: Prevent the Artificial Avoidance of PE Status 21 January 2015  

Discussion Draft

BEPS Action 14: Make dispute resolution mechanisms more effective 16 January 2015 View here

Discussion Draft

BEPS Action 10: Low value-adding services 14 January 2015 View here

Discussion Draft

BEPS Action 6: Prevent treaty abuse (Follow-up work) 9 January 2015 View here

Discussion Draft

BEPS Action 7: Prevent the artificial avoidance of PE status 9 January 2015 View here

Request for Input

BEPS Action 11: Establishing methodologies to collect and analyse data 19 September 2014 View here

Public Consultation

BEPS Action 13: Transfer pricing documentation and country-by-country reporting 19 May 2014  

Discussion Draft

BEPS Action 2: Neutralise the effects of hybrid mismatch arrangements 2 May 2014 View here 

Public Consultation

BEPS Action 1: Addressing the Tax Challenges of the Digital Economy

23 April 2014

 

Discussion Draft

BEPS Action 1: Addressing the Tax Challenges of the Digital Economy

14 April 2014

View here

Discussion Draft

Transfer Pricing Comparability Data And Developing Countries

11 April 2014

View here

Discussion Draft

BEPS Action 6: Discussion draft on Preventing Treaty Abuse

9 April 2014

View here

Discussion Draft

BEPS Action 13: Transfer pricing documentation and country-by-country reporting 23 February 2014 View here

Discussion Draft

Proposed changes to the provisions dealing with the operation of ships and aircraft in international traffic 15 January 2014 View here

Discussion Draft

Technical changes to be included in the next update to the Model Tax Convention 15 January 2014 View here

Request for Input

BEPS Action 1: Addressing the tax challenges of the digital economy 22 December 2013 View here

Discussion Draft

OECD invites interested parties to identify stategies that allegedly result in the artificial avoidance of PE Status 15 November 2013  

Discussion Draft

OECD invites public comments on the Revised Discussion Draft on Transfer Pricing Aspects of Intangibles 1 October 2013 View here 

Discussion Draft

OECD invites public comments on the White Paper on Transfer Pricing Documentation 1 October 2013 View here 

Discussion Draft

OECD's Committee on Fiscal Affairs invites public comments on the consolidated version of the OECD International VAT/GST Guidelines 3 May 2013  

Discussion Draft

OECD Model Tax Convention: revised discussion draft on the definition of "permanent establishment" 31 January 2013   

Discussion Draft

OECD Model Tax Convention: revised discussion draft on tax treaty issues related to emissions permits and credits 15 January 2013   

Discussion Draft

OECD Model Tax Convention: revised discussion draft on the meaning of "beneficial owner" 15 December 2012  

Discussion Draft

OECD releases draft commentary on the International VAT Neutrality Guidelines 26 September 2012  

Discussion Draft

OECD releases a discussion draft on the transfer pricing aspects of intangibles 14 September 2012  

Discussion Draft

OECD releases a discussion draft on the revision of the Safe Harbours section in Chapter IV of the Transfer Pricing Guidelines 14 September 2012  

Discussion Draft

OECD invites comments on certain transfer pricing timing issues 14 September 2012  

Discussion Draft

Discussion draft on the definition of "permanent establisment" in the OECD Model Tax Convention 10 February 2012   

Discussion Draft

Discussion draft on tax treaty issues related to the trading of emissions permits 30 October 2011  

Discussion Draft

Discussion draft on the meaning of "beneficial owner"in the OECD Model Tax ConventionDiscussion draft on the meaning of "beneficial owner" 15 July 2011  

Discussion Draft

OECD releases draft documentation for cross-border tax claims

31 August 2010

 

Discussion Draft

Discussion Draft on the application of Article 17 (Artistes and Sportsmen) of the OECD Model Tax Convention

31 July 2010

 

Discussion Draft

OECD releases draft Guidelines on the application of VAT/GST to the international trade in services and intangibles for public consultation

30 June 2010

 

Discussion Draft

OECD Released Report on Granting of Treaty Benefits with respect to the Income of Collective Investment Vehicles

31 January 2010

 

Discussion Draft

Discussion draft on the application of tax treaties to State-owned entities, including Sovereign Wealth Funds

31 January 2010

 

Discussion Draft

Discussion draft on tax treaty issues related to common telecommunication transactions

31 January 2010

 

Discussion Draft

Discussion Draft on a new Article 7 (Business Profits) of the OECD Model Tax Convention

21 January 2010

 

Discussion Draft

Proposed revision of Chapters I-III of the Transfer Pricing Guidelines

9 January 2010

 

Discussion Draft

OECD Releases Reports relating to claims for Treaty Benefits by Portfolio Investors  OECD Releases Reports relating to claims for Treaty Benefits by Portfolio Investors

6 March 2009

 

Discussion Draft

Transfer Pricing Aspects of Business Restructurings

19 February 2009

 

Discussion Draft

OECD consults on its project on high net worth individuals

31 December 2008

 

Discussion Draft

Discussion draft on a new Article 7 (Business Profits) of the OECD Model Tax Convention

31 December 2008

 

Discussion Draft

OECD releases the Draft contents of the 2008 Update to the Model Tax Convention

31 May 2008

 

Discussion Draft

OECD invites comments on the application of transactional profit methods

30 April 2008

 

Discussion Draft

OECD publishes consultation paper on fundamental approaches to the application of value added taxes to cross-border supplies of services and intangibles (10 January 2008)

30 April 2008

 

Discussion Draft

OECD Releases Discussion Draft on Tax Treaty Issues Related to Real Estate Investment Trusts (REITs) (30 October 2007)

15 January 2008

 

Discussion Draft

OECD releases revised draft of Part IV (Insurance) of Report on Attribution of Profits to Permanent Establishments (23 August 07)

31 October 2007

 

Discussion Draft

Tax Intermediaries Study: draft working papers (23 July 2007)

-

 

Discussion Draft

Discussion Draft on the Application and Interpretation of the Non-Discrimination Article of the OECD Model Tax Convention (3 May 2007)

31 July 2007

 

Discussion Draft

Discussion draft on revised proposed changes to the Commentary on paragraph 2 of Article 15 of the OECD Model Tax Convention (12 March 07)

1 July 2007

 

Discussion Draft

Discussion draft on a revised Commentary on Article 7 (Business Profits) of the OECD Model Tax Convention (10 April 2007)

15 June 2007

 

Discussion Draft

Discussion draft on proposed commentary changes on the tax treaty treatment of services (8 December 2006)

17 February 2007

 

Discussion Draft

OECD invites comments on the application of transactional profit methods (28 February 2006)

31 August 2006

 

Discussion Draft

Available for public comment: Draft 2005 Update to the Model Tax Convention (15 March 2005)

27 April 2005

 

Discussion Draft

Available for public comment: Discussion Draft of the Report on the Attribution of Profits to a Permanent Establishment - Part IV (Insurance) (27 June 2005) (27 June 2005)

16 September 2005

 

Discussion Draft

OECD releases for public comment the "Draft Progress Report on Improving the Process for Resolving Tax Disputes" (29 July 2004)

15 October 2004

 

Discussion Draft

Attribution of Profits to a Permanent Establishment: Revised discussion draft for public comment (3 August 2004)  (3 August 2004)

28 September 2004

 

Discussion Draft

Discussion Draft on the Proposed Clarification of the Scope of Paragraph 2 of Article 15 of the Model Tax Convention (5 April 2004)

30 June 2004

 

Discussion Draft

Discussion Draft on Tax Treaty Issues Related to Cross-Border Pensions (14 November 2003)

15 January 2004

 

Discussion Draft

Dispute Resolution: a public consultation on 17 December 2003 (10 October 2003)

7 November 2003

 

 

View current stakeholder input »

 

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