Tax treaties

Find

OECD Model Tax Convention

Focus

The BEPS Action Plan identifies 15 specific actions to address gaps and mismatches in the existing international tax standards, including measures to prevent abuse of tax treaties.
Read more

The OECD's Committee on Fiscal Affairs consults with business and other interested parties through a variety of means to inform its work in the tax area. One important way of obtaining such input is through the release of papers or discussion drafts for public comment.
Read more

What's New	Related Topics
Public Consultation: Make dispute resolution mechanisms more effective (BEPS Action 14) 23/01/2015	Model Tax Convention on Income and on Capital - Full Version 2010 Report on the Attribution of Profits to Permanent Establishment Dispute Prevention and Resolution
Public Consultation: Prevent treaty abuse (BEPS Action 6) 22/01/2015
Public Consultation: Prevent the Artificial Avoidance of PE Status (BEPS Action 7) 21/01/2015
Public comments received on discussion draft on BEPS Action 14 (Make dispute resolution mechanisms more effective) 19/01/2015
Public comments received on follow-up work on BEPS Action 6 (Prevent treaty abuse) 12/01/2015
Public comments received on discussion draft on BEPS Action 7 (Prevent the Artificial Avoidance of PE Status) 12/01/2015

Video

Tax: Developed and developing countries gather at the OECD to tackle BEPS

Almost 300 senior tax officials from more than 100 countries and international organisations met in Paris on 25-26 September 2014 during the 19th Annual Global Forum on Tax Treaties to discuss solutions to unintended double non-taxation caused by base erosion and profit shifting (BEPS).

Follow us

Tax treaties

Find

Focus

OECD work on Base Erosion and Profit Shifting (BEPS)

Invitations to comment on OECD tax treaty related projects

What's New

Related Topics

Video

Countries list

Topics list