On 29 April 2011, the OECD Committee on Fiscal Affairs released for public comment a discussion draft on the meaning of “beneficial owner” in the OECD Model Tax Convention. The OECD has now published the comments received on this discussion draft, which can be downloaded by clicking on the links below. The OECD is grateful to the commentators for their input. Working Party 1 of the Committee on Fiscal Affairs will examine these comments at its September 2011 meeting.
- Andreas Neocleous & Co LLC
- Association for Financial Markets in Europe (AFME)
- Association of Global Custodians
- Avery Jones, John; Vann, Richard; Wheeler, Joanna
- Bar-Niv, Herzel
- Blanchard, Kimberly S. (Weil, Gotshal & Manges LLP)
- Bundesverband Investment und Asset Management (BVI)
- Business and Industry Advisory Committee to the OECD (BIAC)
- Capital Markets Tax Committee of Asia (CMTC)
- Chartered Institute of Taxation (CIOT)
- City of London Law Society (CLLS)
- Collier, Richard (PricewaterhouseCoopers)
- Danon, Robert
- Da Silva, Bruno & van Wanrooij, Josine
- Deloitte
- Ernst & Young
- European Business Initiative on Taxation (EBIT)
- Fédération Bancaire Française (FBF)
- Federation of European Accountants (FEE)
- FIDAL
- Gracia, Eduardo & Miller, Paul (Ashurst LLP)
- Hong Kong and Shangai Banking Corporation Limited (HSBC)
- Hoogland Jan Willem (HKWJ Tax Law & Partners Limited)
- International Bureau of Fiscal Documentation (IBFD)
- Investment Management Association (IMA)
- Kim & Chang
- Libin, Jerome (Sutherland Asbill & Brennan LLP)
- Loan Market Association (LMA)
- Mouvement Des Entreprises de France (MEDEF)
- M & O Abogados
- Popov, Sergey (Contentive Consulting LLC)
- Securities Industry and Financial Markets Association (SIFMA)
- Society of Trust and Estate Practitioners (STEP)
- Standard Chartered Bank
- Taxand
- Troiano, Paolo (Troiano & Associati)
- United States Council for International Business (USCIB)
- Yulchon
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