24-January-2006
English
The OECD’s Centre for Tax Policy and Administration (CTPA) is organising a consultation with business on Part IV (Insurance) of the Discussion Draft on the Attribution of Profits to Permanent Establishments. That meeting will take place on Friday, 31 March 2006, in Paris at the OECD office
23-June-2005
English
New communication technologies and the worldwide spread of the Internet have prompted the appearance of new business models and have changed the ways in which almost any business is conducted. The increased speed and mobility of business activities and cross-border transactions has particular implications for applying transfer pricing methods and for taxing business profits. E-commerce: Transfer Pricing and Business Profits presents
18-January-2005
English
An information note concerning the International Tax Conference, organised in Washington on 13-14 January 2005 to discuss international tax issues and related OECD initiatives.
3-August-2004
English
OECD releases a revised discussion draft of Part I (General) for public comment on 3 August 2004 and provides progress report on Parts II-IV. Written comments should be submitted no later than 28 September 2004.
4-March-2003
English
The 2003 Discussion Drafts address one of the most complex areas in international taxation, i.e. how to determine the taxing rights of a country where an enterprise that is resident of another country undertakes business through a permanent estab...
21-April-2002
English
Article for the OECD's Observer, written by John Neighbour from the Centre for Tax Policy and Administration
15-March-2002
English
The public comments which were received on Part I (General Considerations ) and Part II (Banks) of the 2001 discussion draft on the Attribution of Profits to Permanent Establishments.