The OECD has invited interested parties to send comments on a discussion draft, which includes the preliminary results of the work carried out in three different areas on tax-policy. Publish What You Pay Norway has used the opportunity to send in comments.
PWYP Norway recently sent its comments to the consultation on economic “spillovers” to the IMF, which we copied to OECD/BEPS. However, we also took the opportunity to introduce this cover letter to OECD/CTPA in order to link the paper to IMF closer to the work OECD is doing on treaty abuse.
1. Develop model treaty provisions and recommendations regarding the design of domestic rules to prevent the granting of treaty benefits in inappropriate circumstances.
2. Clarify that tax treaties are not intended to be used to generate double non-taxation.
3. Identify the tax policy considerations that, in general, countries should consider before deciding to enter into a tax treaty with another country.
PWYP Norway see that the OECD intend to publish all comments received, and we appreciate this transparency.