Planned stakeholder input in OECD tax matters

The OECD's Committee on Fiscal Affairs consults with interested parties through a variety of means to inform its work in the tax area. One important way of obtaining such input is through the release of requests for input or discussion drafts for public comment* and through public consultations. For other OECD public consultations, please visit the OECD Civil Society Portal.

* Please note that all comments received will be made publicly available. Comments submitted in the name of a collective "grouping" or "coalition", or by any person submitting comments on behalf of another person or group of persons, should identify all enterprises or individuals who are members of that collective group, or the person(s) on whose behalf the commentator(s) are acting.

Current requests for input

Type	Title	Release date	Deadline
Public consultation document	Pillar One - Amount A: Draft Multilateral Convention Provisions on Digital Services Taxes and Other Relevant Similar Measures (Version française)	20 December 2022	20 January 2023
Public consultation document	Pillar One – Amount B (Version française) Missed the webinar? Watch the replay!	8 December 2022	25 January 2023
Public consultation document	Pillar Two – GloBE Information Return (Version française)	20 December 2022	3 February 2023
Public consultation document	Pillar Two – Tax Certainty for the GloBE Rules (Version française)	20 December 2022	3 February 2023

Previous requests for input

Type	Topic	Deadline/Date	Comments
Public consultation document	Pillar One – Amount A: Progress Report on the Administration and Tax Certainty Aspects (Version française)	11 November 2022	View here
Public consultation meeting	Pillar One – Amount A (Version française)	12 September 2022	N/A
Public consultation document	Pillar One – Amount A: Progress Report (Version française)	19 August 2022	View here
Public consultation documents	Pillar One – Amount A: Tax certainty (Version française)	10 June 2022	View here
Public consultation meeting	Crypto-Asset Reporting Framework and Amendments to the Common Reporting Standard (Version française)	23 May 2022	N/A
Public consultation document	Pillar One – Amount A: Regulated Financial Services Exclusion (Version française)	20 May 2022	View here
Public consultation document	Pillar One – Amount A: Extractives Exclusion (Version française)	29 April 2022	View here
Public consultation document	Crypto-Asset Reporting Framework and Amendments to the Common Reporting Standard (Version française)	29 April 2022	View here
Public consultation meeting	Pillar Two – Implementation Framework of the global minimum tax	25 April 2022	N/A
Public consultation document	Pillar One – Amount A: Scope (Version française)	20 April 2022	View here
Public consultation document	Pillar Two – Implementation Framework of the global minimum tax (Version française)	11 April 2022	View here
Public consultation document	Pillar One – Amount A: Tax Base Determinations (Version française)	4 March 2022	View here
Public consultation document	Pillar One – Amount A: Nexus and Revenue Sourcing (Version française)	18 February 2022	View here
Public consultation document	Proposed changes to Commentaries in the OECD Model Tax Convention on Article 9 and on related articles	28 May 2021	View here
Public consultation meeting	2020 Review of BEPS Action 14	1 February 2021	N/A
Public consultation document	2020 Review of BEPS Action 14	25 January 2021	View here
Public consultation meeting	Reports on the Pillar One and Pillar Two Blueprints	14-15 January 2021	N/A
Public consultation document	Reports on the Pillar One and Pillar Two Blueprints	14 December 2020	View here
Survey	OECD and Brazil's federal revenue authority invite taxpayer input on transfer pricing issues relating to the design of safe-harbour provisions and other comparability considerations	30 October 2020	N/A
Public consultation document	The Platform for Collaboration on Tax invites public comments on the draft Toolkit on Tax Treaty Negotiations	24 September 2020	tbc
Public consultation meeting	2020 review of Country-by-Country reporting (BEPS Action 13)	12-13 May 2020
Call for input	OECD seeks input on draft Model Rules for Reporting for Platform Operators with respect to Sellers in the Sharing and Gig Economy	13 April 2020	View here
Call for input	2020 Review of Country-by-Country Reporting	6 March 2020	View here
Call for input	BEPS Action 14: OECD invites taxpayer on tenth batch of dispute resolution peer reviews	16 December 2019	N/A
Public consultation meeting	Global Anti-Base Erosion (GloBE) Proposal under Pillar Two (Live streamed)	9 December 2019	View here
Call for input	Global Anti-Base Erosion (GloBE) Proposal under Pillar Two	2 December 2019	View here
Public consultation meeting	Secretariat Proposal for a "Unified Approach" under Pillar One (Live streamed)	21-22 November 2019	View here
Call for input	Secretariat Proposal for a "Unified Approach" under Pillar One	12 November 2019	View here
Call for input	Practical toolkit to support the successful implementation by developing countries of effective transfer pricing documentation requirements (Platform for Collaboration on Tax)	8 November 2019	tbc
Call for input	OECD invites taxpayer on ninth batch of dispute resolution peer reviews (BEPS Action 14)	12 August 2019	N/A
Call for input	What is driving tax morale? An empirical analysis on social preferences and attitudes towards taxation	10 May 2019	View here
Call for input	OECD invites taxpayer input on eighth batch of dispute resolution peer reviews (BEPS Action 14)	19 March 2019	N/A
Public consultation meeting	Addressing the Tax Challenges of the Digitalisation of the Economy	13-14 March 2019	View here
Call for input	Addressing the Tax Challenges of the Digitalisation of the Economy	6 March 2019	View here
Call for input	OECD invites taxpayer input on seventh batch of Dispute Resolution peer reviews (BEPS Action 14)	13 December 2018	N/A
Call for input	Platform for Collaboration on Tax invites final comments on a revised version of its report on the "Taxation of Offshore Indirect Transfers of Assets"	24 September 2018	TBC
Call for input	OECD releases BEPS discussion draft on the transfer pricing aspects of financial transactions	7 September 2018	View here
Call for input	OECD invites taxpayer input on sixth batch of Dispute Resolution peer reviews (BEPS Action 14)	24 August 2018	N/A
Call for input	OECD and IGF invite comments on a draft toolkit that will help developing countries to identify and cost potential behavioural responses by mining investors to tax incentives	6 July 2018	View here
Call for input	Scope of the future revision of Chapter IV (administrative approaches) and Chapter VII (intra-group services) of the Transfer Pricing Guidelines	20 June 2018	View here
Consultation document	Draft practice note to help developing countries address profit shifting from their mining sectors via excessive interest deductions	18 May 2018	View here
Questionnaire	Peer reviews of Dispute Resolution (Stage 1 - batch 5)	09/04/2018	N/A
Discussion draft	Misuse of residence by investment schemes to circumvent the Common Reporting Standard	09/03/2018	N/A
Discussion draft	Mandatory disclosure rules for addressing CRS avoidance arrangements and offshore structures	15/01/2018	View here
Questionnaire	Peer reviews of Dispute Resolution (Stage 1 - batch 4)	22/12/2017	N/A
Public consultation	Attribution of Profits to Permanent Establishments	07/11/2017	N/A
Public consultation	Revised Guidance on Profit Splits	06/11/2017	N/A
Public consultation	Tax Challenges of the Digitalised Economy	01/11/2017	N/A
Discussion Draft	The Taxation of Offshore Indirect Transfers — A Toolkit (Platform for Collaboration on Tax)	20/10/2017	View here
Call for input	Tax challenges of the Digitalised Economy	13/10/2017	View here
Discussion Draft	Revised guidance on Transactional Profit Splits	15/09/2017	View here
Discussion Draft	Additional guidance on the Attribution of Profits to Permanent Establishments	15/09/2017	View here
Discussion Draft	Draft contents of the 2017 update to the Model Tax Convention	10/08/2017	View here
Questionnaire	Peer reviews of Dispute Resolution (Stage 1 - batch 3)	07/08/2017	N/A
Discussion Draft	BEPS Action 8: Implementation Guidance on Hard-to-Value Intangibles	30/06/2017	View here
Discussion Draft	Platform for Collaboration on Tax: Draft toolkit designed to help developing countries address the lack of comparables for transfer pricing analyses	07/04/2017
Questionnaire	OECD invites taxpayer input on peer reviews of Dispute Resolution (BEPS Action 14)	27/02/2017
Discussion Draft	Interaction between the treaty provisions of the report on BEPS Action 6 and the treaty entitlement of non-CIV funds	03/02/2017	View here
Survey	Business survey on tax certainty	16/12/2016
Questionnaire	BEPS Action 14: Peer Review and Monitoring (Effective dispute resolution mechanisms)	28/11/2016
Public consultation	Transfer Pricing: Attribution of profits to permanent establishments and revised guidance on profit splits	12/10/2016
Discussion Draft	BEPS Action 2: Branch Mismatch Structures	19/09/2016	View here
Discussion Draft	BEPS Action 4: Banking and Insurance Sectors	08/09/2016	View here
Discussion Draft	BEPS Action 7: Attribution of profits to permanent establishments	05/09/2016	View here
Discussion Draft	BEPS Actions 8-10: Revised Guidance on Profit Splits	05/09/2016	View here
Discussion Draft	Elements of the design and operation of the group ratio rule	16/08/2016	View here
Discussion Draft	BEPS Conforming Changes to Chapter IX of the OECD Transfer Pricing Guidelines	16/08/2016	View here
Discussion Draft	Report on Effective Capacity Building on Tax Matters in Developing Countries	08/07/2016
Public Consultation	Multilateral Instrument to Implement the Tax Treaty-Related BEPS Measures	07/07/2016
Discussion Draft	Multilateral Instrument to implement the Tax Treaty-Related BEPS measures	30/06/2016	View Here
Discussion Draft	Treaty entitlement of non-CIV funds	22/04/2016	View Here
Discussion Draft	Treaty residence of pension funds	01/04/2016	View here
Call for input	Options for Low Income Countries’ Effective and Efficient Use of Tax Incentives for Investment	09/07/2015
Call for input	Transfer Pricing: Online survey on transfer pricing comparability data	15/07/2015
Public Consultation	BEPS Actions 8-10: Transfer pricing matters	6-7 July 2015
Discussion Draft	BEPS Action 8: Chapter VI (Hard-to-value intangibles)	18/06/2015	View here
Discussion Draft	BEPS Action 6: Treaty Abuse	17/06/2015	View here
Discussion Draft	BEPS Action 7: PE Status	12/06/2015	View here
Discussion Draft	BEPS Action 8: Transfer Pricing (Chapter VII: Cost Contribution Arrangements)	29/05/2015	View here
Public Consultation	BEPS Action 11: Establishing methodologies to collect and analyse data	18/05/2015
Discussion Draft	BEPS Action 11: Establishing methodologies to collect and analyse data	08/05/2015	View here
Public Consultation	BEPS Action 3: Strengthening CFC Rules	12 May 2015
Public Consultation	BEPS Action 12: Mandatory Disclosure Rules	11 May 2015
Discussion Draft	BEPS Action 3: Strengthening CFC Rules	1 May 2015	View here
Discussion Draft	BEPS Action 12: Mandatory Disclosure Rules	30 April 2015	View here
Public Consultation	BEPS Actions 8-10: Transfer pricing	19-20 March 2015
Public Consultation	VAT B2C Guidelines	25 February 2015
Discussion Draft	VAT B2C Guidelines	20 February 2015	View here
Public Consultation	BEPS Action 4: Interest Deductions and other financial payments	17 February 2015
Discussion Draft	BEPS Action 4: Interest Deductions and other financial payments	6 February 2015	View here
Discussion Draft	BEPS Action 10: Commodity transactions	6 February 2015	View here
Discussion Draft	BEPS Actions 8-10: Risk, recharacterisation	6 February 2015	View here
Discussion Draft	BEPS Action 10: Profit splits	6 February 2015	View here
Public Consultation	BEPS Action 14: Make dispute resolution mechanisms more effective	23 January 2015
Public Consultation	BEPS Action 6: Prevent treaty abuse	22 January 2015
Public Consultation	BEPS Action 7: Prevent the Artificial Avoidance of PE Status	21 January 2015
Discussion Draft	BEPS Action 14: Make dispute resolution mechanisms more effective	16 January 2015	View here
Discussion Draft	BEPS Action 10: Low value-adding services	14 January 2015	View here
Discussion Draft	BEPS Action 6: Prevent treaty abuse (Follow-up work)	9 January 2015	View here
Discussion Draft	BEPS Action 7: Prevent the artificial avoidance of PE status	9 January 2015	View here
Request for Input	BEPS Action 11: Establishing methodologies to collect and analyse data	19 September 2014	View here
Public Consultation	BEPS Action 13: Transfer pricing documentation and country-by-country reporting	19 May 2014
Discussion Draft	BEPS Action 2: Neutralise the effects of hybrid mismatch arrangements	2 May 2014	View here
Public Consultation	BEPS Action 1: Addressing the Tax Challenges of the Digital Economy	23 April 2014
Discussion Draft	BEPS Action 1: Addressing the Tax Challenges of the Digital Economy	14 April 2014	View here
Discussion Draft	Transfer Pricing Comparability Data And Developing Countries	11 April 2014	View here
Discussion Draft	BEPS Action 6: Discussion draft on Preventing Treaty Abuse	9 April 2014	View here
Discussion Draft	BEPS Action 13: Transfer pricing documentation and country-by-country reporting	23 February 2014	View here
Discussion Draft	Proposed changes to the provisions dealing with the operation of ships and aircraft in international traffic	15 January 2014	View here
Discussion Draft	Technical changes to be included in the next update to the Model Tax Convention	15 January 2014	View here
Request for Input	BEPS Action 1: Addressing the tax challenges of the digital economy	22 December 2013	View here
Discussion Draft	OECD invites interested parties to identify stategies that allegedly result in the artificial avoidance of PE Status	15 November 2013
Discussion Draft	OECD invites public comments on the Revised Discussion Draft on Transfer Pricing Aspects of Intangibles	1 October 2013	View here
Discussion Draft	OECD invites public comments on the White Paper on Transfer Pricing Documentation	1 October 2013	View here
Discussion Draft	OECD's Committee on Fiscal Affairs invites public comments on the consolidated version of the OECD International VAT/GST Guidelines	3 May 2013
Discussion Draft	OECD Model Tax Convention: revised discussion draft on the definition of "permanent establishment"	31 January 2013
Discussion Draft	OECD Model Tax Convention: revised discussion draft on tax treaty issues related to emissions permits and credits	15 January 2013
Discussion Draft	OECD Model Tax Convention: revised discussion draft on the meaning of "beneficial owner"	15 December 2012
Discussion Draft	OECD releases draft commentary on the International VAT Neutrality Guidelines	26 September 2012
Discussion Draft	OECD releases a discussion draft on the transfer pricing aspects of intangibles	14 September 2012
Discussion Draft	OECD releases a discussion draft on the revision of the Safe Harbours section in Chapter IV of the Transfer Pricing Guidelines	14 September 2012
Discussion Draft	OECD invites comments on certain transfer pricing timing issues	14 September 2012
Discussion Draft	Discussion draft on the definition of "permanent establisment" in the OECD Model Tax Convention	10 February 2012
Discussion Draft	Discussion draft on tax treaty issues related to the trading of emissions permits	30 October 2011
Discussion Draft	Discussion draft on the meaning of "beneficial owner"in the OECD Model Tax Convention Discussion draft on the meaning of "beneficial owner"	15 July 2011
Discussion Draft	OECD releases draft documentation for cross-border tax claims	31 August 2010
Discussion Draft	Discussion Draft on the application of Article 17 (Artistes and Sportsmen) of the OECD Model Tax Convention	31 July 2010
Discussion Draft	OECD releases draft Guidelines on the application of VAT/GST to the international trade in services and intangibles for public consultation	30 June 2010
Discussion Draft	OECD Released Report on Granting of Treaty Benefits with respect to the Income of Collective Investment Vehicles	31 January 2010
Discussion Draft	Discussion draft on the application of tax treaties to State-owned entities, including Sovereign Wealth Funds	31 January 2010
Discussion Draft	Discussion draft on tax treaty issues related to common telecommunication transactions	31 January 2010
Discussion Draft	Discussion Draft on a new Article 7 (Business Profits) of the OECD Model Tax Convention	21 January 2010
Discussion Draft	Proposed revision of Chapters I-III of the Transfer Pricing Guidelines	9 January 2010
Discussion Draft	OECD Releases Reports relating to claims for Treaty Benefits by Portfolio Investors OECD Releases Reports relating to claims for Treaty Benefits by Portfolio Investors	6 March 2009
Discussion Draft	Transfer Pricing Aspects of Business Restructurings	19 February 2009	View here
Discussion Draft	OECD consults on its project on high net worth individuals	31 December 2008
Discussion Draft	Discussion draft on a new Article 7 (Business Profits) of the OECD Model Tax Convention	31 December 2008
Discussion Draft	OECD releases the Draft contents of the 2008 Update to the Model Tax Convention	31 May 2008
Discussion Draft	OECD invites comments on the application of transactional profit methods	30 April 2008
Discussion Draft	OECD publishes consultation paper on fundamental approaches to the application of value added taxes to cross-border supplies of services and intangibles (10 January 2008)	30 April 2008
Discussion Draft	OECD Releases Discussion Draft on Tax Treaty Issues Related to Real Estate Investment Trusts (REITs) (30 October 2007)	15 January 2008
Discussion Draft	OECD releases revised draft of Part IV (Insurance) of Report on Attribution of Profits to Permanent Establishments (23 August 07)	31 October 2007
Discussion Draft	Tax Intermediaries Study: draft working papers (23 July 2007)	-
Discussion Draft	Discussion Draft on the Application and Interpretation of the Non-Discrimination Article of the OECD Model Tax Convention (3 May 2007)	31 July 2007
Discussion Draft	Discussion draft on revised proposed changes to the Commentary on paragraph 2 of Article 15 of the OECD Model Tax Convention (12 March 07)	1 July 2007
Discussion Draft	Discussion draft on a revised Commentary on Article 7 (Business Profits) of the OECD Model Tax Convention (10 April 2007)	15 June 2007
Discussion Draft	Discussion draft on proposed commentary changes on the tax treaty treatment of services (8 December 2006)	17 February 2007
Discussion Draft	OECD invites comments on the application of transactional profit methods (28 February 2006)	31 August 2006
Discussion Draft	Available for public comment: Draft 2005 Update to the Model Tax Convention (15 March 2005)	27 April 2005
Discussion Draft	Available for public comment: Discussion Draft of the Report on the Attribution of Profits to a Permanent Establishment - Part IV (Insurance) (27 June 2005) (27 June 2005)	16 September 2005
Discussion Draft	OECD releases for public comment the "Draft Progress Report on Improving the Process for Resolving Tax Disputes" (29 July 2004)	15 October 2004
Discussion Draft	Attribution of Profits to a Permanent Establishment: Revised discussion draft for public comment (3 August 2004) (3 August 2004)	28 September 2004
Discussion Draft	Discussion Draft on the Proposed Clarification of the Scope of Paragraph 2 of Article 15 of the Model Tax Convention (5 April 2004)	30 June 2004
Discussion Draft	Discussion Draft on Tax Treaty Issues Related to Cross-Border Pensions (14 November 2003)	15 January 2004
Discussion Draft	Dispute Resolution: a public consultation on 17 December 2003 (10 October 2003)	7 November 2003

Tax

Planned stakeholder input in OECD tax matters

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