ALMOST 300 senior tax officials from more than
100 countries and international organisations met in Paris on 25-26 September
2014 during the 19th Annual Global Forum on Tax Treaties to discuss solutions
to unintended double non-taxation caused by (BEPS). Following up on the
discussions at the 2013 Annual Meeting and the regional consultations
on BEPS, participants examined the first set of tax treaty-related recommendations
developed under the OECD/G20 BEPS Project and discussed the main tax
treaty issues and options concerning the current work on the 2015 deliverables
to be dispatched in September and December 2015.
Prior to this meeting, on 23 September, the UN and OECD hosted a joint Workshop
on Tax Base Protection for Developing Countries and, on 24 September, the
UN, OECD and World Bank Group presented their work and initiatives related
to BEPS issues and other topics identified by developing countries as key
priorities in the "Beyond the change of standards, we need to change
the methods of work to build a global community to find global solutions
that meet the needs of developing countries," said Pascal Saint-Amans,
Director of OECD’s Centre for Tax Policy and Administration, in his opening
address to the gathering. He stressed the importance of the work for developing
countries, noting that corporate income tax revenue constitutes a substantial
part of their total tax revenues and welcomed the G20 call to build on the
current engagement with developing countries to develop a new structured
dialogue process by the Leaders’ Summit in November.
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