Taxation and Fiscal Policy Committee - Statements

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Public Statements and Positions January 2010 BIAC Comments on the OECD Revised Discussion Draft of a New Article 7 of the OECD Model Tax Convention dated November 2009 January 2010  BIAC Comments on the Proposed Revision of Chapters I-III of the OECD Transfer Pricing Guidelines September 2009 BIAC Letter to the OECD on the Business Restructuring Project June 2009 BIAC Statement on Taxation and Recovery from the Financial Crisis February 2009 BIAC Comments and Recommendations regarding the OECD Discussion Draft on Transfer Pricing Aspects of Business Restructurings January 2009 BIAC Comments on the OECD Discussion Draft on a new Article 7 (Business Profits) of the OECD Model Tax Convention May 2008 BIAC Comments on the OECD Discussion Draft on Transactional Profit Methods October 2007 BIAC Comment on the revised Part IV on Insurance for the OECD Project on Attribution of Profits to permanent Establishment August 2007 BIAC Comments on the OECD Discussion Draft entitled "Application and Interpretation of Article 24 (Non-Discrimination)" dated 3 May 2007 July 2007 BIAC Comments on OECD Revised Commentary on Article 7 of the OECD Model Tax Convention June 2007 BIAC Comments to the OECD on the Revised Draft Changes to the Commentary on Paragraph 2 of Article 15 of the OECD Model Tax Convention February 2007 BIAC Comments on the OECD Public Discussion Draft: The Tax Treaty Treatment of Services: Proposed Commentary Changes December 2006 BIAC Comments on OECD Discussion Draft “Comparability: Public Invitation To Comment On A Series Of Draft Issues Notes” June 2006 BIAC Comment on the OECD Discussion Draft: Manual on Effective Mutual Agreement Procedures (MEMAP) May 2006 BIAC Comment on OECD Discussion Draft: Proposals for Improving Mechanisms for the Resolution of Tax Treaty Disputes November 2005 BIAC Submission on OECD Discussion Draft of the Report on the Attribution of Profits to a Permanent Establishment - Part I 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