Latest Documents

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

The Committee on Fiscal Affairs (CFA) invites interested parties to send comments on this discussion draft, which includes the preliminary results of the work carried on with respect to issues related to the artificial avoidance of PE status and includes proposals for changes to the definition of permanent establishment found in the OECD Model Tax Convention.

Preventing the Granting of Treaty Benefits in Inappropriate Circumstances

Release of discussion draft on Action 6 (Prevent Treaty Abuse) of the BEPS Action Plan

Public comments are invited on a discussion draft that includes the proposals produced with respect to Action 6 (Prevent Treaty Abuse) of the BEPS Action Plan.

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.

OECD holds a major Conference “Transfer Pricing and Treaties in a Changing World”

On 21-22 September 2009, the OECD held a major conference “Transfer Pricing and Treaties in a Changing World”.

Public comments on Reports Relating to Claims for Treaty Benefits by Portfolio Investors

Public comments on Reports Relating to Claims for Treaty Benefits by Portfolio Investors.

Articles of the OECD Model Tax Convention (July 2008)

Articles of the OECD Model Convention with respect to taxes on income and on capital, as they read on 17 July 2008.