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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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