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Public comments received on discussion draft on Action 6 (Prevent Treaty Abuse) of the BEPS Action Plan
11 April 2014

• Model Tax Convention on Income and on Capital - Full Version

• 2010 Report on the Attribution of Profits to Permanent Establishment
  
  
• Dispute Prevention and Resolution

Release of discussion drafts on Action 2 (Neutralise the effects of hybrid mismatch arrangements) of the BEPS Action Plan
19 March 2014

Discussion draft on Action 6 (Prevent Treaty Abuse) of the BEPS Action Plan
14 March 2014

OECD publishes comments on proposed changes to the provisions of the OECD Model Tax Convention dealing with the operation of ships and aircraft in international traffic
18 February 2014

OCED publishes comments on technical changes to be included in the next update of the Model Tax Convention
18 February 2014

Video

Developing countries' perspective on the OECD/G20 BEPS project

Senior tax officials from more than 100 jurisdictions and international organisations recently met in Paris during the 18th Annual Tax Treaty Meeting to discuss solutions to unintended double non-taxation caused by base erosion and profit shifting (BEPS). Participants discussed the content of the BEPS Action Plan released in July 2013 and ways through which developing countries can engage and provide input. 

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