News

OECD releases a BEPS consultation document on the treaty entitlement of non-CIV funds

Responses are invited to the questions included in a consultation document on issues and suggestions related to the impact of the Report on BEPS Action 6 on the tax treaty entitlement of non-CIV funds.

OECD releases discussion draft on the treaty residence of pension funds

Public comments are invited on a discussion draft that includes proposals for changes to the OECD Model Tax Convention concerning the treaty residence of pension funds. Comments should be sent by 1 April 2016 at the latest.

Tax treaties: OECD releases latest MAP statistics

As part of the OECD’s work to improve the timeliness of processing and completing mutual agreement procedure (MAP) cases under tax treaties and to enhance the transparency of the MAP process, the OECD makes available annual statistics on the MAP caseloads of all its member countries and of non-OECD economies that agree to provide such statistics.

BEPS implementation and beyond: Developed and developing countries gather at the OECD to tackle reforms to the international tax system

In-depth discussions took place this week as the international community continues to make progress on the international tax agenda. Officials from more than 100 countries drawing from tax authorities, ministries of finance, development agencies, as well as regional and international organisations, business and civil society came together in a series of meetings hosted by the OECD.

Model Tax Convention on Income and on Capital 2014 (Full Version)

Public comments received on revised discussion draft on follow-up work on BEPS Action 6 (Prevent treaty abuse)

On 22 May 2015, interested parties were invited to comment on a revised discussion draft which includes proposals on how to deal with the follow-up work on Action 6 (Prevent treaty abuse) of the BEPS Action Plan.

Public comments received on revised discussion draft on Action 7 (Prevent the Artificial Avoidance of PE Status) of the BEPS Action Plan

On 15 May 2015, interested parties were invited to comment on a revised discussion draft on Action 7 (Prevent the Artificial Avoidance of PE Status) of the BEPS Action Plan.

Work underway for the development of the BEPS Multilateral Instrument

Work on the development of the Multilateral‎ Instrument to implement the tax treaty-related Base Erosion and Profit Shifting (BEPS) Action Plan began on 27 May 2015 in Paris. As per the OECD/G20 mandate, the ad hoc Group that will complete the work under Action 15 has been established, with over 80 countries participating.

Release of a revised discussion draft on BEPS Action 6 (Prevent Treaty Abuse)

Public comments are invited on a new discussion draft which includes proposals on how to deal with the follow-up work on Action 6 (Prevent Treaty Abuse) of the Action Plan on Base Erosion and Profit Shifting (BEPS).

Release of a new discussion draft on BEPS Action 7 (Prevent the Artificial Avoidance of PE Status)

Public comments are invited on a new discussion draft which includes proposals resulting from the work on Action 7 (Prevent the Artificial Avoidance of PE Status) of the Action Plan on Base Erosion and Profit Shifting (BEPS).