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Planned stakeholder input in OECD tax matters


Type

Topic

Deadline/Date

Comments

Public consultation documentsPillar One – Amount A: Tax certainty (Version française)10 June 2022View herePublic consultation meetingCrypto-Asset Reporting Framework and Amendments to the Common Reporting Standard (Version française)23 May 2022N/APublic consultation documentPillar One – Amount A: Regulated Financial Services Exclusion (Version française)20 May 2022View herePublic consultation documentPillar One – Amount A: Extractives Exclusion (Version française)29 April 2022View herePublic consultation documentCrypto-Asset Reporting Framework and Amendments to the Common Reporting Standard (Version française)29 April 2022View herePublic consultation meetingPillar Two – Implementation Framework of the global minimum tax25 April 2022N/APublic consultation documentPillar One – Amount A: Scope (Version française)20 April 2022View herePublic consultation documentPillar Two – Implementation Framework of the global minimum tax (Version française)11 April 2022View herePublic consultation documentPillar One – Amount A: Tax Base Determinations (Version française)4 March 2022View herePublic consultation documentPillar One – Amount A: Nexus and Revenue Sourcing (Version française)18 February 2022View herePublic consultation documentProposed changes to Commentaries in the OECD Model Tax Convention on Article 9 and on related articles28 May 2021View herePublic consultation meeting2020 Review of BEPS Action 141 February 2021N/APublic consultation document2020 Review of BEPS Action 1425 January 2021View herePublic consultation meetingReports on the Pillar One and Pillar Two Blueprints14-15 January 2021N/APublic consultation document

Reports on the Pillar One and Pillar Two Blueprints

14 December 2020View hereSurvey

OECD and Brazil’s federal revenue authority invite taxpayer input on transfer pricing issues relating to the design of safe-harbour provisions and other comparability considerations

30 October 2020N/APublic consultation document

The Platform for Collaboration on Tax invites public comments on the draft Toolkit on Tax Treaty Negotiations

24 September 2020tbcPublic consultation meeting

2020 review of Country-by-Country reporting (BEPS Action 13)

12-13 May 2020 Call for input

OECD seeks input on draft Model Rules for Reporting for Platform Operators with respect to Sellers in the Sharing and Gig Economy

13 April 2020

View here

Call for input

2020 Review of Country-by-Country Reporting

6 March 2020

View here

Call for input

BEPS Action 14: OECD invites taxpayer on tenth batch of dispute resolution peer reviews

16 December 2019

N/A

Public consultation meeting

Global Anti-Base Erosion (GloBE) Proposal under Pillar Two (Live streamed)

9 December 2019

View here

Call for input

Global Anti-Base Erosion (GloBE) Proposal under Pillar Two

2 December 2019

View here

Public consultation meeting

Secretariat Proposal for a “Unified Approach” under Pillar One (Live streamed)

21-22 November 2019

View here

Call for input

Secretariat Proposal for a “Unified Approach” under Pillar One

12 November 2019

View here

Call for input

Practical toolkit to support the successful implementation by developing countries of effective transfer pricing documentation requirements (Platform for Collaboration on Tax)

8 November 2019

tbc

Call for input

OECD invites taxpayer on ninth batch of dispute resolution peer reviews (BEPS Action 14)

12 August 2019

N/A

Call for input

What is driving tax morale? An empirical analysis on social preferences and attitudes towards taxation

10 May 2019

View here

Call for input

OECD invites taxpayer input on eighth batch of dispute resolution peer reviews (BEPS Action 14)

19 March 2019

N/A

Public consultation meeting

Addressing the Tax Challenges of the Digitalisation of the Economy

13-14 March 2019

View here

Call for input

Addressing the Tax Challenges of the Digitalisation of the Economy

6 March 2019

View here

Call for input

OECD invites taxpayer input on seventh batch of Dispute Resolution peer reviews (BEPS Action 14)

13 December 2018

N/A

Call for input

Platform for Collaboration on Tax invites final comments on a revised version of its report on the “Taxation of Offshore Indirect Transfers of Assets”

24 September 2018

TBC

Call for input

OECD releases BEPS discussion draft on the transfer pricing aspects of financial transactions

7 September 2018

View here

Call for input

OECD invites taxpayer input on sixth batch of Dispute Resolution peer reviews (BEPS Action 14)

24 August 2018

N/A

Call for input

OECD and IGF invite comments on a draft toolkit that will help developing countries to identify and cost potential behavioural responses by mining investors to tax incentives

6 July 2018

View here

Call for input

Scope of the future revision of Chapter IV (administrative approaches) and Chapter VII (intra-group services) of the Transfer Pricing Guidelines

20 June 2018

View here

Consultation document

Draft practice note to help developing countries address profit shifting from their mining sectors via excessive interest deductions

18 May 2018View hereQuestionnaire

Peer reviews of Dispute Resolution (Stage 1 – batch 5)

09/04/2018N/ADiscussion draft

Misuse of residence by investment schemes to circumvent the Common Reporting Standard

09/03/2018N/ADiscussion draft

Mandatory disclosure rules for addressing CRS avoidance arrangements and offshore structures

15/01/2018View hereQuestionnaire

Peer reviews of Dispute Resolution (Stage 1 – batch 4)

22/12/2017N/APublic consultation

Attribution of Profits to Permanent Establishments

07/11/2017N/APublic consultation

Revised Guidance on Profit Splits

06/11/2017N/APublic consultation

Tax Challenges of the Digitalised Economy

01/11/2017N/ADiscussion Draft

The Taxation of Offshore Indirect Transfers — A Toolkit (Platform for Collaboration on Tax)

20/10/2017View hereCall for input

Tax challenges of the Digitalised Economy

13/10/2017View hereDiscussion Draft

Revised guidance on Transactional Profit Splits

15/09/2017View hereDiscussion Draft

Additional guidance on the Attribution of Profits to Permanent Establishments

15/09/2017View hereDiscussion Draft

Draft contents of the 2017 update to the Model Tax Convention

10/08/2017View hereQuestionnaire

Peer reviews of Dispute Resolution (Stage 1 – batch 3)

07/08/2017 N/ADiscussion Draft

BEPS Action 8: Implementation Guidance on Hard-to-Value Intangibles

30/06/2017 View hereDiscussion Draft

Platform for Collaboration on Tax: Draft toolkit designed to help developing countries address the lack of comparables for transfer pricing analyses

07/04/2017 QuestionnaireOECD invites taxpayer input on peer reviews of Dispute Resolution (BEPS Action 14)27/02/2017  Discussion Draft

Interaction between the treaty provisions of the report on BEPS Action 6 and the treaty entitlement of non-CIV funds

03/02/2017 View hereSurveyBusiness survey on tax certainty16/12/2016 QuestionnaireBEPS Action 14: Peer Review and Monitoring (Effective dispute resolution mechanisms)28/11/2016 Public consultationTransfer Pricing: Attribution of profits to permanent establishments and revised guidance on profit splits12/10/2016 Discussion Draft BEPS Action 2: Branch Mismatch Structures19/09/2016View hereDiscussion DraftBEPS Action 4: Banking and Insurance Sectors08/09/2016View hereDiscussion DraftBEPS Action 7: Attribution of profits to permanent establishments05/09/2016View hereDiscussion DraftBEPS Actions 8-10: Revised Guidance on Profit Splits05/09/2016View hereDiscussion DraftElements of the design and operation of the group ratio rule16/08/2016View hereDiscussion DraftBEPS Conforming Changes to Chapter IX of the OECD Transfer Pricing Guidelines16/08/2016View hereDiscussion DraftReport on Effective Capacity Building on Tax Matters in Developing Countries08/07/2016 Public ConsultationMultilateral Instrument to Implement the Tax Treaty-Related BEPS Measures07/07/2016 Discussion DraftMultilateral Instrument to implement the Tax Treaty-Related BEPS measures30/06/2016View HereDiscussion DraftTreaty entitlement of non-CIV funds22/04/2016View HereDiscussion DraftTreaty residence of pension funds01/04/2016View here

Call for input

Options for Low Income Countries’ Effective and Efficient Use of Tax Incentives for Investment

09/07/2015 

Call for input

Transfer Pricing: Online survey on transfer pricing comparability data

15/07/2015 

Public Consultation

BEPS Actions 8-10: Transfer pricing matters

6-7 July 2015 

Discussion Draft

BEPS Action 8: Chapter VI (Hard-to-value intangibles)

18/06/2015View here

Discussion Draft

BEPS Action 6: Treaty Abuse

17/06/2015View here

Discussion Draft

BEPS Action 7: PE Status

12/06/2015View here

Discussion Draft

BEPS Action 8: Transfer Pricing (Chapter VII: Cost Contribution Arrangements)

29/05/2015View here

Public Consultation

BEPS Action 11: Establishing methodologies to collect and analyse data

18/05/2015 

Discussion Draft

BEPS Action 11: Establishing methodologies to collect and analyse data

08/05/2015View here

Public Consultation

BEPS Action 3: Strengthening CFC Rules

12 May 2015 

Public Consultation

BEPS Action 12: Mandatory Disclosure Rules

11 May 2015 

Discussion Draft

BEPS Action 3: Strengthening CFC Rules

1 May 2015View here

Discussion Draft

BEPS Action 12: Mandatory Disclosure Rules

30 April 2015View here

Public Consultation

BEPS Actions 8-10: Transfer pricing

19-20 March 2015 

Public Consultation

VAT B2C Guidelines

25 February 2015 

Discussion Draft

VAT B2C Guidelines

20 February 2015View here

Public Consultation

BEPS Action 4: Interest Deductions and other financial payments

17 February 2015 

Discussion Draft

BEPS Action 4: Interest Deductions and other financial payments6 February 2015View here

Discussion Draft

BEPS Action 10: Commodity transactions6 February 2015View here

Discussion Draft

BEPS Actions 8-10: Risk, recharacterisation6 February 2015View here

Discussion Draft

BEPS Action 10: Profit splits6 February 2015View here

Public Consultation

BEPS Action 14: Make dispute resolution mechanisms more effective23 January 2015 

Public Consultation

BEPS Action 6: Prevent treaty abuse22 January 2015 

Public Consultation

BEPS Action 7: Prevent the Artificial Avoidance of PE Status21 January 2015 

Discussion Draft

BEPS Action 14: Make dispute resolution mechanisms more effective16 January 2015View here

Discussion Draft

BEPS Action 10: Low value-adding services14 January 2015View here

Discussion Draft

BEPS Action 6: Prevent treaty abuse (Follow-up work)9 January 2015View here

Discussion Draft

BEPS Action 7: Prevent the artificial avoidance of PE status9 January 2015View here

Request for Input

BEPS Action 11: Establishing methodologies to collect and analyse data19 September 2014View here

Public Consultation

BEPS Action 13: Transfer pricing documentation and country-by-country reporting19 May 2014 

Discussion Draft

BEPS Action 2: Neutralise the effects of hybrid mismatch arrangements2 May 2014View here 

Public Consultation

BEPS Action 1: Addressing the Tax Challenges of the Digital Economy

23 April 2014

 

Discussion Draft

BEPS Action 1: Addressing the Tax Challenges of the Digital Economy

14 April 2014

View here

Discussion Draft

Transfer Pricing Comparability Data And Developing Countries

11 April 2014

View here

Discussion Draft

BEPS Action 6: Discussion draft on Preventing Treaty Abuse

9 April 2014

View here

Discussion Draft

BEPS Action 13: Transfer pricing documentation and country-by-country reporting23 February 2014View here

Discussion Draft

Proposed changes to the provisions dealing with the operation of ships and aircraft in international traffic15 January 2014View here

Discussion Draft

Technical changes to be included in the next update to the Model Tax Convention15 January 2014View here

Request for Input

BEPS Action 1: Addressing the tax challenges of the digital economy22 December 2013View here

Discussion Draft

OECD invites interested parties to identify stategies that allegedly result in the artificial avoidance of PE Status15 November 2013 

Discussion Draft

OECD invites public comments on the Revised Discussion Draft on Transfer Pricing Aspects of Intangibles1 October 2013View here 

Discussion Draft

OECD invites public comments on the White Paper on Transfer Pricing Documentation1 October 2013View here 

Discussion Draft

OECD’s Committee on Fiscal Affairs invites public comments on the consolidated version of the OECD International VAT/GST Guidelines3 May 2013 

Discussion Draft

OECD Model Tax Convention: revised discussion draft on the definition of “permanent establishment”31 January 2013  

Discussion Draft

OECD Model Tax Convention: revised discussion draft on tax treaty issues related to emissions permits and credits15 January 2013  

Discussion Draft

OECD Model Tax Convention: revised discussion draft on the meaning of “beneficial owner”15 December 2012 

Discussion Draft

OECD releases draft commentary on the International VAT Neutrality Guidelines26 September 2012 

Discussion Draft

OECD releases a discussion draft on the transfer pricing aspects of intangibles14 September 2012 

Discussion Draft

OECD releases a discussion draft on the revision of the Safe Harbours section in Chapter IV of the Transfer Pricing Guidelines14 September 2012 

Discussion Draft

OECD invites comments on certain transfer pricing timing issues14 September 2012 

Discussion Draft

Discussion draft on the definition of “permanent establisment” in the OECD Model Tax Convention10 February 2012  

Discussion Draft

Discussion draft on tax treaty issues related to the trading of emissions permits30 October 2011 

Discussion Draft

Discussion draft on the meaning of “beneficial owner”in the OECD Model Tax ConventionDiscussion draft on the meaning of “beneficial owner”15 July 2011 

Discussion Draft

OECD releases draft documentation for cross-border tax claims

31 August 2010

 

Discussion Draft

Discussion Draft on the application of Article 17 (Artistes and Sportsmen) of the OECD Model Tax Convention

31 July 2010

 

Discussion Draft

OECD releases draft Guidelines on the application of VAT/GST to the international trade in services and intangibles for public consultation

30 June 2010

 

Discussion Draft

OECD Released Report on Granting of Treaty Benefits with respect to the Income of Collective Investment Vehicles

31 January 2010

 

Discussion Draft

Discussion draft on the application of tax treaties to State-owned entities, including Sovereign Wealth Funds

31 January 2010

 

Discussion Draft

Discussion draft on tax treaty issues related to common telecommunication transactions

31 January 2010

 

Discussion Draft

Discussion Draft on a new Article 7 (Business Profits) of the OECD Model Tax Convention

21 January 2010

 

Discussion Draft

Proposed revision of Chapters I-III of the Transfer Pricing Guidelines

9 January 2010

 

Discussion Draft

OECD Releases Reports relating to claims for Treaty Benefits by Portfolio Investors  OECD Releases Reports relating to claims for Treaty Benefits by Portfolio Investors

6 March 2009

 

Discussion Draft

Transfer Pricing Aspects of Business Restructurings

19 February 2009

View here

Discussion Draft

OECD consults on its project on high net worth individuals

31 December 2008

 

Discussion Draft

Discussion draft on a new Article 7 (Business Profits) of the OECD Model Tax Convention

31 December 2008

 

Discussion Draft

OECD releases the Draft contents of the 2008 Update to the Model Tax Convention

31 May 2008

 

Discussion Draft

OECD invites comments on the application of transactional profit methods

30 April 2008

 

Discussion Draft

OECD publishes consultation paper on fundamental approaches to the application of value added taxes to cross-border supplies of services and intangibles (10 January 2008)

30 April 2008

 

Discussion Draft

OECD Releases Discussion Draft on Tax Treaty Issues Related to Real Estate Investment Trusts (REITs) (30 October 2007)

15 January 2008

 

Discussion Draft

OECD releases revised draft of Part IV (Insurance) of Report on Attribution of Profits to Permanent Establishments (23 August 07)

31 October 2007

 

Discussion Draft

Tax Intermediaries Study: draft working papers (23 July 2007)

 

Discussion Draft

Discussion Draft on the Application and Interpretation of the Non-Discrimination Article of the OECD Model Tax Convention (3 May 2007)

31 July 2007

 

Discussion Draft

Discussion draft on revised proposed changes to the Commentary on paragraph 2 of Article 15 of the OECD Model Tax Convention (12 March 07)

1 July 2007

 

Discussion Draft

Discussion draft on a revised Commentary on Article 7 (Business Profits) of the OECD Model Tax Convention (10 April 2007)

15 June 2007

 

Discussion Draft

Discussion draft on proposed commentary changes on the tax treaty treatment of services (8 December 2006)

17 February 2007

 

Discussion Draft

OECD invites comments on the application of transactional profit methods (28 February 2006)

31 August 2006

 

Discussion Draft

Available for public comment: Draft 2005 Update to the Model Tax Convention (15 March 2005)

27 April 2005

 

Discussion Draft

Available for public comment: Discussion Draft of the Report on the Attribution of Profits to a Permanent Establishment – Part IV (Insurance) (27 June 2005) (27 June 2005)

16 September 2005

 

Discussion Draft

OECD releases for public comment the “Draft Progress Report on Improving the Process for Resolving Tax Disputes” (29 July 2004)

15 October 2004

 

Discussion Draft

Attribution of Profits to a Permanent Establishment: Revised discussion draft for public comment (3 August 2004)  (3 August 2004)

28 September 2004

 

Discussion Draft

Discussion Draft on the Proposed Clarification of the Scope of Paragraph 2 of Article 15 of the Model Tax Convention (5 April 2004)

30 June 2004

 

Discussion Draft

Discussion Draft on Tax Treaty Issues Related to Cross-Border Pensions (14 November 2003)

15 January 2004

 

Discussion Draft

Dispute Resolution: a public consultation on 17 December 2003 (10 October 2003)

7 November 2003

 



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