OECD invites comments on the draft International VAT Guidelines
The OECD has issued a draft consolidated version of the international VAT/GST Guidelines with an invitation for public comment on four new draft elements of the Guidelines. The new elements are a preface to the Guidelines; the core features of VAT
See MoreOECD publishes comments on the revised discussion draft on beneficial ownership
The OECD has published the comments received from interested parties on its revised proposals in respect of the meaning of “beneficial ownership” for the purposes of Articles 10 to 12 of the OECD Model Tax Convention. The comments relate to the
See MoreOECD issues report on base erosion and profit shifting
A report on base erosion and profit shifting (BEPS) commissioned by the G-20 has been published by the Organization for Economic Cooperation and Development (OECD). The report has already been considered by the G-20 at its mid-February meeting. The
See MoreOECD publishes comments received on the revised emissions trading discussion draft
On 19 October 2012 the OECD released a discussion draft on tax treaty issues relating to emissions permits and credits. Comments from interested parties were invited by 15 January 2013 and these comments have now been published on the OECD
See MoreOECD publishes comments on permanent establishment discussion draft
The OECD has published comments received in respect of the revised discussion draft on proposed changes to Article 5 (permanent establishment) of the OECD Model Tax Convention. The revised discussion draft was issued on 19 October 2012 and
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