OECD Discussion Draft on New Article 7 (Business Profits) of the OECD Model Tax Convention (Organisation for Economic Co-Operation and Development)
Tax Executive 2009, Jan-Feb, 61, 1
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Publisher Description
January 15, 2009 On January 15, 2009, Tax Executives Institute submitted the following comments to the Organisation for Economic Co-operation and Development in respect of a discussion draft on a new Article 7 (Business Profits) of the OECD Model Tax Convention. TEI's comments were prepared under the aegis of its European Direct Tax Committee whose chair is Johann Muller of AP Moeller-Maersk. In addition to Mr. Muller, substantial contributors to the development of TEI's comments were members of the TEI European Chapter's Permanent Establishment group, including Anna Theeuwes of Shell International Production and Development BV, Peter H. Taylor of DuPont du Nemours International, and Alexander Kolbl of General Dynamics Corporation. Also contributing were Alain Berlier of Givaudan Flavors Corporation and John L. Tarkanyi of Johnson Controls, Inc.