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).
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.
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.
On 22 October 2013, the OECD requested interested parties to send a short description of strategies that might be considered to result in the artificial avoidance of PE status in relation to base erosion and profit shifting. The OECD has now published the only response received following that invitation.
The OECD has published the comments received on a proposed draft of the new Article 17 of the OECD Model Tax Convention (Artistes and Sportsmen).
On 19-20 November the African Tax Administration Forum (ATAF) was launched by the President of Uganda.
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.
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Articles of the OECD Model Convention with respect to taxes on income and on capital, as they read on 17 July 2008.