Latest Documents


  • 7-May-2014

    English

    Comments received on discussion drafts on Neutralise the Effects of Hybrid Mismatch Arrangements published

    OECD publishes comments received on Action 2 discussions drafts (Neutralise the Effects of Hybrid Mismatch Arrangements)

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  • 11-April-2014

    English

  • 19-March-2014

    English

  • 14-March-2014

    English

    Release of discussion draft on Action 6 (Prevent Treaty Abuse) of the BEPS Action Plan

    Public comments are invited on a discussion draft that includes the proposals produced with respect to Action 6 (Prevent Treaty Abuse) of the BEPS Action Plan.

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  • 18-February-2014

    English

    The OECD publishes the comments received on a discussion draft on technical changes to be included in the next update to the Model Tax Convention

    On 15 November 2013, the OECD Committee on Fiscal Affairs (CFA) invited public comments on a discussion draft on technical changes to be included in the next update to the OECD Model Tax Convention. The OECD has now published the comments received on that discussion draft.

  • 16-January-2014

    English

    OECD publishes comments received on strategies that allegedly result in the artificial avoidance of PE Status

    On 22 October 2013, the OECD requested interested parties to send a short description of strategies that might be considered to result in the artificial avoidance of PE status in relation to base erosion and profit shifting. The OECD has now published the only response received following that invitation.

  • 29-November-2013

    English

    OECD publishes public comments on the tax treaty treatment of termination payments

    On 25 June 2013, the OECD released for public comment a discussion draft on the tax treatment of various payments that may be made following the termination of an employment. The OECD has now published the comments received on this discussion draft.

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  • 15-November-2013

    English

    OECD invites public comments on a discussion draft on technical changes to be included in the next update to the Model Tax Convention

    The OECD Committee on Fiscal Affairs invites public comments on a discussion draft that includes various technical changes to be included in the next update to the OECD Model Tax Convention.

  • 15-November-2013

    English

    OECD invites public comments on a discussion draft on proposed changes to the provisions dealing with the operation of ships and aircraft in international traffic

    The OECD invites public comments on a discussion draft that includes proposed changes to the OECD Model Tax Convention dealing with the operation of ships and aircraft in international traffic.

  • 22-October-2013

    English

    OECD invites interested parties to identify strategies that allegedly result in the artificial avoidance of PE Status

    The OECD invites interested parties to send a short description of strategies that might be considered to result in the artificial avoidance of the permanent establishment status in relation to base erosion and profit shifting.

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