OECD publishes comments received on the revised emissions trading discussion draft

24 February, 2013

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

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OECD publishes comments on permanent establishment discussion draft

24 February, 2013

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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