Latest Documents


  • 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.

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  • 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.

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  • 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.

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  • 16-August-2010

    English

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

    The OECD has published the comments received on a proposed draft of the new Article 17 of the OECD Model Tax Convention (Artistes and Sportsmen).

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  • 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

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  • 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.

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  • 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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  • 25-November-2009

    English

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

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

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  • 24-November-2009

    English

    Discussion Draft Release of a new Article 7 (Business Profits) of its Model Tax Convention (revised)

    OECD releases revised discussion draft of a new Article 7 (Business Profits) of its Model Tax Convention

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  • 20-November-2009

    English

    African Tax Administration Forum launched on 19-20 November 2009

    On 19-20 November the African Tax Administration Forum (ATAF) was launched by the President of Uganda.

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