taxation
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The OECD Model has not resolved all problems of interpretation and application and requires constant review to address new tax issues. The Working Party meets this need and its work results in regular changes to the Model. Since 1992, the Model has been published in a loose-leaf format to allow the incorporation of these changes; updates have already been published in 1994, 1995, 1997, 2000, 2003, 2005 and 2008. The 2010 update is also available (see 'OECD Bookshop' below). Beginning with the 1997 update, the Model is presented in two volumes. Volume I includes the Introduction, the text of the Articles of the Model and the Commentary thereon whereas Volume II includes a section on the positions of the non-member countries, reprints of 16 previous reports dealing with tax conventions that the Committee on Fiscal Affairs has adopted since 1977, the list of tax conventions concluded between Member countries and the text of the Council Recommendation on the Model Tax Convention.
Model Tax Convention on Income and on Capital - an overview of available products
The Intra-European Organisation of Tax Administrations (IOTA), is a non profit intergovernmental Organisation, which provides a forum to assist members in the European Countries to improve tax administrations.
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Outcomes of the first meeting of the Informal Task Force on Tax and Development
The Informal Task Force on Tax and Development met on 11 May 2010. The Task Force aims to benefit developing countries through putting more resources into the tax area, assisting them in accessing the information necessary to improve how their tax regimes raise revenue, and to strengthen good governance. The purpose of the meeting was to introduce the informal Task Force; discuss its characteristics and objectives; and agree the draft terms of reference. In addition, the meeting attendees discussed plans for a detailed work programme to be produced following the meeting, and agree next steps. To achieve the goals of the Task Force, the co-Chairs suggested the creation of three subgroups representative of all constituencies, to:Marlborough House, the home of CATA It helps member countries through training programmes, technical conferences and knowledge sharing to develop effective tax administrations that promote sustainable development and good governance over the long-term. CATA, with 49 member countries, is presently the largest organisation of tax administrators in the world. The year 2008 marked CATA's 30th anniversary. The Association has grown steadily in membership and activities. Our aim, with the support and participation of all member countries, is to make it the most vibrant and broadly based inter-governmental tax organisation.
CATA | The Commonwealth Association of Tax Administrators