Eversheds Sutherland Tax Reform Law Blog
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Switzerland Moving Towards International Standards

Switzerland recently announced intentions for draft legislation to provide authority for amending existing double taxation avoidance agreements that would bring them in line with the OECD’s standard for exchange of information provisions.  The proposal would authorize the use of a unilateral extension to execute the amendments.  The amendments would apply the OECD standard to any...

OECD Releases Discussion Draft on Treaty Abuse

On March 14, the Organisation for Economic Cooperation and Development (OECD) released a public discussion draft on Action 6 of its Base Erosion and Profit Shifting (BEPS) project, on how to prevent treaty abuse.  The discussion draft covers many issues, but five key recommendations stand out.  The first four are changes to the OECD Model Tax Convention itself (the “Model Convention”),...