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Cross-border investment would be seriously impeded if there was a danger that the returns on such investment were taxed twice. The OECD Model Tax Convention and the worlwide network of tax treaties based upon it help to avoid that danger by providing clear consensual rules fo taxing income and capital.
What's new
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from 21-Sep-2009 to 22-Sep-2009
The Conference website for this major event is now live. Check the Conference programme, related background material, details on speakers, as well as practical information. Register now to secure your place!
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08-Jun-2009
The Informal Consultative Group on the Taxation of Collective Investment Vehicles and Procedures for Tax Relief for Cross-Border Investors (ICG) prepared for the consideration of the OECD’s Committee on Fiscal Affairs (CFA) two reports which were released on 12 January 2009. Given the recommendations included in the reports, the CFA decided at the time of their release to invite comments from all interested parties before further consideration of the reports. The OECD has now published the comments received on the reports.
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from 21-Sep-2009 to 22-Sep-2009
8 April 2009 - The OECD has just opened registration for its Conference "Transfer Pricing and Treaties in a Changing World", which will take place in Paris at the OECD’s Conference Centre on 21-22 September 2009. Over 600 participants, including representatives from more than 100 governments and from the business community, universities and international organisations, will gather in Paris for what is expected to be the transfer pricing event of the year.
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26-Jan-2009
On 7 July 2008, the OECD Committee on Fiscal Affairs called for comments on a draft new Article 7 of the OECD Model Tax Convention and related Commentary changes. The OECD has now published the comments received on that draft.
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12-Jan-2009
The OECD has released two reports submitted to its Committee on Fiscal Affairs by an Informal Consultative Group of business and government representatives. The Reports address, respectively, technical issues relating to granting treaty benefits with respect to income of collective investment vehicles and procedural barriers to claims for treaty benefits that affect portfolio investors more generally. Interested parties are invited to send their comments before 6 March 2009.
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23-Sep-2008
On the occasion of the 8-9 September 2008 OECD Conference marking the 50th Anniversary of the OECD Model Tax Convention, Peter A. Barnes, Tax Counsel - International with General Electric Company of Fairfield, Connecticut in the United States, explained the great importance of the Model from the perspective of international business. His article appears in the OECD Observer.
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08-Sep-2008
In his remarks, Angel Gurría underlined that throughout these five decades, the OECD Model Tax Convention has established itself as the means of settling the most common problems that arise in the field of international taxation on a uniform basis.
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18-Jul-2008
On 17 July 2008, the OECD Council approved the contents of the 2008 Update to the OECD Model Tax Convention. The update had previously been released as a public discussion draft in April 2008. It was subsequently finalised and approved by the Committee on Fiscal Affairs on 25 June, when the Committee also approved a detailed response to the comments that had been sent on the discussion draft.
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18-Jul-2008
On 17 July 2008, the OECD Council approved the release of the final Report on the Attribution of Profits to Permanent Establishments. An interim version of Parts I-III of the Report had previously been released in December 2006, and a discussion draft version of Part IV was released in August 2007. The Report was subsequently finalised and approved by the Committee on Fiscal Affairs on 24 June 2008.
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18-Jul-2008
An Informal Consultative Group of business and government representatives continues its work on improving procedures for claiming treaty benefits, while protecting the compliance interests of governments. This update reflects progress made in the past year on technical issues relating to granting treaty benefits with respect to income of collective investment vehicles, as well as procedural issues that affect portfolio investors more generally. The final report of the Group is expected to be presented to the Committee on Fiscal Affairs in January 2009.
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from 07-Jul-2008 to 31-Dec-2008
On 24 June 2008, the Committee on Fiscal Affairs approved the Report on Attribution of Profits to Permanent Establishments. It also approved the release, for public comment, of the second part of the implementation package for the conclusions of that Report, i.e. a new version of Article 7 and its Commentary. This new Article and related Commentary changes are now being released as a discussion draft for public comment. Comments should be sent before 31 December 2008 to Jeffrey Owens, Director, CTPA (jeffrey.owens@oecd.org).
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09-Jun-2008
On 21 April 2008, the OECD Committee on Fiscal Affairs published the draft contents of the 2008 Update to the Model Tax Convention. The OECD has now published the comments received on that draft.
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21-Apr-2008
From 21 April to 31 May 2008
The OECD Committee on Fiscal Affairs has just released the draft contents of the 2008 update to the OECD Model Tax Convention, which will be finalized in June. The contents of the 2008 update result primarily from reports that have already been released for comments; the draft update also includes, however, a few other technical changes that have not previously been released (see Part I of the report) and on which comments are particularly invited. Comments on the 2008 update to the Model Tax Convention should be sent to jeffrey.owens@oecd.org by 31 May 2008.
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25-Jan-2008
More than 250 participants met in Mumbai, India, on 23-25 January 2008 to discuss a broad range of international tax issues at the Conference “At the Crossroads of Tax Co-operation: IFA (India) – OECD” that was jointly organized by the Indian Branch of the International Fiscal Association (IFA) and the Organisation for Economic Co-operation and Development (OECD) to mark the accession of India as observer to the OECD Committee on Fiscal Affairs.
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