Tax

Public comments received on the revised proposals concerning the meaning of “beneficial owner” in Articles 10, 11 and 12 of the OECD Model Tax Convention

 

12/2/2013 ― On 19 October 2012, the OECD Committee on Fiscal Affairs released for public comment revised proposals concerning the meaning of “beneficial owner” in Articles 10, 11 and 12 of the OECD Model Tax Convention. The OECD has now published the comments received on this revised discussion draft, which can be downloaded by clicking on the links below. The OECD is grateful to the commentators for their input. Working Party 1 of the Committee on Fiscal Affairs will examine these comments at its February 2013 meeting.

 

Association for Financial Markets in Europe (AFME)

Avellum Partners

BIAC

M L.L. van Bladel

Capital Markets Tax Committee of Asia (CMTC)

Chartered Institute of Taxation (CIOT)

Confederation of British Industry (CBI)

Ernst & Young International Tax Services

European Business Initiative on Taxation (EBIT)

HSBC

ICAEW Tax Faculty

Japan Foreign Trade Council (JFTC)

W. Munting (Otterspeer, Haasnoot & Partners)

New Zealand Institute of Chartered Accountants Tax Advisory Group

PwC (Richard Collier)

Society of Trust and Estate Practitioners

Taxand

S. Towers (Deloitte & Touche LLP Singapore)

 

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