Taxation and Fiscal Policy Committee - Statements

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Public Statements and Positions October 2004 BIAC Comments on the OECD Public Discussion Draft: Improving the Process for Resolving International Tax Disputes October 2004 BIAC Comments on Part I of the OECD Discussion Draft on Attribution of Profits to Permanent Establishment June 2004 BIAC Comments on the OECD Public Discussion Draft: Proposed Clarifications of the Permanent Establishments Definition January 2004 BIAC Comments on the November 26, 2003 OECD Business Profits TAG (BP TAG) Discussion Draft : Are the Current Treaty Rules for Taxing Business Profits Appropriate for E-Commerce? October 2003 BIAC Discussion Draft on Mutual Agreement Procedure in Transfer Pricing: Practical Experiences of Multinational Enterprises September 2003 BIAC Comments to the OECD with respect to the OECD Model Tax Convention as Revised by the 2002 Update March 2003 BIAC Discussion Note on the Tobin Tax May 2002 BIAC Discussion Paper on Environmental Taxes April 2001 Promoting Tax Competition, Joint Article by Richard M. Hammer and Jeffrey Owens January 2000 BIAC Comments on the Defininition of "Permanent Establishment"and its Application in the Context of E-Commerce December 1999 BIAC/ICC Joint Paper on Tax Issues and Ramifications of Electronic Commerce  June 1999 A Business View on Tax Competition