Page 325 - International Taxation IRS Training Guides

OECD CTPA (Cont’d)

often lead to recommendations and
 Discussions

decisions

• Examples:
Model Tax Convention, Transfer Pricing
Attribution of Profits to Permanent
Guidelines,
Establishments

recent work includes the Base Erosion
 Significant

and Profit
Shifting (BEPS) project

 Partners with the Group of 20 (G20)

9