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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 worldwide network of tax treaties based upon it help to avoid that danger by providing clear consensual rules for taxing income and capital.
What's new
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29-Feb-2012
On 12 October 2011, the OECD Committee on Fiscal Affairs released for public comment a discussion draft on the definition of “permanent establishment” in the OECD Model Tax Convention. The OECD has now published the comments received on this consultation draft.
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11-Jan-2012
Ms. Marlies de Ruiter has been appointed Head of the Tax Treaty, Transfer Pricing and Financial Transactions Division of the OECD's Center for Tax Policy and Administration to replace Mary Bennett. She will take up her duties on 1 February 2012.
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08-Dec-2011
The OECD has released statistics on the mutual agreement procedure (MAP) caseloads of OECD member countries and certain non-OECD economies for the 2010 reporting period. These statistics reveal a slight decrease in the total number of open MAP cases reported by OECD member countries as compared to the 2009 reporting period. The collection of these statistics forms part of the OECD's continuing work to improve the timeliness of processing and completing MAP cases under tax treaties and to enhance the transparency of the MAP process.
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16-Nov-2011
On 31 May 2011, the OECD Committee on Fiscal Affairs released for public comment a discussion draft on the application of the provisions of the OECD Model Tax Convention to the cross-border trading of emissions permits. The OECD has now published the comments received on this consultation draft.
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12-Oct-2011
from 12 October 2011 to 10 February 2012
The OECD Committee on Fiscal Affairs invites public comments on proposed changes to the Commentary on Article 5 (Permanent Establishment) of the OECD Model Tax Convention. The purpose of these changes is to clarify how the concept of “permanent establishment” should be applied and interpreted for the purposes of tax treaties concluded on the basis of the OECD Model. Comments on these proposed changes should be sent before 10 February 2012 to Grace Perez-Navarro, Deputy Director, CTPA (grace.perez-navarro@oecd.org).
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22-Jul-2011
On 29 April 2011, the OECD Committee on Fiscal Affairs released for public comment a discussion draft on the meaning of “beneficial owner” in the OECD Model Tax Convention. The OECD has now published the comments received on this consultation draft.
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31-May-2011
The OECD Committee on Fiscal Affairs invites public comments on its preliminary analysis of the tax treaty issues related to the trading of emissions permits. This analysis addresses the application of the provisions of the OECD Model Tax Convention to profits and gains arising from the cross-border trading of emissions permits. Comments on this analysis should be sent before 30 October 2011 to Jeffrey Owens, Director, CTPA (jeffrey.owens@oecd.org).
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29-Apr-2011
The OECD Committee on Fiscal Affairs invites public comments on proposed changes to the Commentary on Articles 10, 11 and 12 of the OECD Model Tax Convention. The purpose of these changes is to clarify how the term “beneficial owner”, which is used in these Articles, should be interpreted. Comments on these proposed changes should be sent before 15 July 2011 to Jeffrey Owens, Director, CTPA (jeffrey.owens@oecd.org).
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