- The application of Article 17 (Artistes and Sportsmen) of the OECD Model Tax Convention (23 April 2010)
- Revised proposals concerning the meaning of “beneficial owner” (19 October 2012)
- Revised discussion draft on tax treaty issues related to emissions permits and credits (19 October 2012)
- Tax treaty treatment of termination payments (25 June 2013)
- Technical changes to be included in the next Update to the Model Tax Convention (15 November 2013).
Vincent de Groot: "Onze dienstverlening is volledig gericht op de internationale werknemer. Door de uitgebreide ervaring met en de specifieke kennis over onder meer de fiscale omstandigheden van zeevarenden, personen werkzaam in de offshore-industrie en bij baggerbedrijven, maar ook voor andere internationaal mobiele werknemers, weet u zeker dat uw fiscale zaken in vertrouwde en deskundige handen zijn.
Bent u buiten Nederland werkzaam? Zit u met vragen over belastingen en sociale premies? Niet alleen voor het verzorgen van uw Nederlandse aangifte inkomstenbelasting, maar ook bij advisering over werken buiten Nederland of voor een buitenlandse werkgever en wonen buiten Nederland bent u bij ons aan het juiste adres!"
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OECD approves the 2014 update to the OECD Model Tax Convention
The OECD Council approved yesterday the contents of the 2014 Update to the OECD Model Tax Convention. The Update, which was previously approved by the Committee on Fiscal Affairs on 26 June, will be incorporated in a revised version of the Model Tax Convention that will be published in the next few months.
The 2014 Update reflects work on the Model Tax Convention that was carried out between 2010 and the end of 2013; it does not, therefore, include any results from the ongoing work on the BEPS Action Plan.
The 2014 Update includes the changes to Article 26 and its Commentary that were approved by the OECD Council on 17 July 2012. It also includes the final version of a number of changes that were previously released for comments through the following discussion drafts:
The 2014 Update does not include the changes included in the discussion draft of 15 November 2013 on Proposed changes to the provisions dealing with the operation of ships and aircraft in international traffic (except for a change to the Introduction); as indicated in that discussion draft, further work is needed with respect to these changes before they are included in the OECD Model Tax Convention. The 2014 Update also does not include any of the changes put forward in the discussion draft of 19 October 2012 onRevised proposals concerning the interpretation and application of Article 5 (Permanent Establishment); since it is expected that work on Action 7 (Prevent the Artificial Avoidance of PE Status) of the BEPS Action Plan will result in changes to Article 5, the proposed Commentary changes included in that discussion draft will not be finalised until the work on Action 7 has been completed.