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12-February-2013

English

Public comments received on the revised discussion draft on tax treaty issues related to emissions permits and credits

On 19 October 2012, the OECD Committee on Fiscal Affairs released for public comment a revised discussion draft on tax treaty issues related to emissions permits and credits. The OECD has now published the comments received on this revised discussion draft.

12-February-2013

English

Public comments received on the revised discussion draft on the definition of “permanent establishment” (Article 5) of the OECD Model Tax Convention

On 19 October 2012, the OECD Committee on Fiscal Affairs released for public comment a revised discussion draft on the definition of “permanent establishment” (Article 5) of the OECD Model Tax Convention. The OECD has now published the comments received on this revised discussion draft.

12-February-2013

English

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

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.

19-October-2012

English

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

The OECD Committee on Fiscal Affairs invites public comments on a revised discussion draft on tax treaty issues related to emissions permits/credits, which addresses the application of the provisions of the OECD Model Tax Convention to the cross-border granting and trading of emissions permits and credits.

19-October-2012

English

OECD Model Tax Convention: revised discussion draft on the definition of “permanent establishment”

The OECD Committee on Fiscal Affairs invites public comments on a revised discussion draft on the definition of “permanent establishment” that is included in Article 5 of the OECD Model Tax Convention.

19-October-2012

English

OECD Model Tax Convention: revised discussion draft on the meaning of “beneficial owner”

The OECD Committee on Fiscal Affairs invites public comments on a revised discussion draft on the meaning of “beneficial owner”, a term that is used in Articles 10, 11 and 12 of the OECD Model Tax Convention.

23-April-2010

English

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

OECD releases discussion draft on the application of Article 17 (Artistes and Sportsmen) of the OECD Model Tax Convention

9-December-2009

English

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

OECD releases report on Granting of Treaty Benefits with respect to the Income of Collective Investment Vehicles.

25-November-2009

English

OECD releases discussion draft on tax treaty issues related to common telecommunication transactions

25-November-2009

English, , 74kb

Discussion Draft on Tax treaty issues related to common telecommunication transactions

Tax treaty issues related to common telecommunication transactions

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Public comments received on the revised discussion draft on tax treaty issues related to emissions permits and credits

Public comments received on the revised discussion draft on the definition of “permanent establishment” (Article 5) of the OECD Model Tax Convention

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

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

OECD Model Tax Convention: revised discussion draft on the definition of “permanent establishment”

OECD Model Tax Convention: revised discussion draft on the meaning of “beneficial owner”

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

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

OECD releases discussion draft on tax treaty issues related to common telecommunication transactions

Discussion Draft on Tax treaty issues related to common telecommunication transactions

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