Latest Documents


  • 16-September-2014

    English

    Preventing the Granting of Treaty Benefits in Inappropriate Circumstances

    This report includes proposed changes to the OECD Model Tax Convention to prevent treaty abuse. Countries participating in the BEPS Project have agreed on a minimum standard to prevent treaty shopping and other strategies aimed at obtaining inappropriately the benefit of certain provisions of tax treaties. The report also ensures that tax treaties do not inadvertently prevent the application of legitimate domestic anti-abuse rules.

  • 5-September-2014

    English

    OECD Model Tax Convention on Income and on Capital: An overview of available products

    The OECD Model Tax Convention and the worldwide network of tax treaties based upon it help to avoid the danger of double taxation in the case of cross-border investment.

  • 16-July-2014

    English

    OECD approves the 2014 update to the OECD Model Tax Convention

    The OECD Council approved yesterday the contents of the 2014 update to the OECD Model Tax Convention. The update will be incorporated in a revised version of the Model Tax Convention that will be published in the next few months.

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  • 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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