International Tax Bites

In this the first of a two part episode Harriet and Grahame discuss the Zero Draft Framework Convention on International Tax Cooperation which has been produced byt he UN at their July meeting on international tax cooperation.
The document sets out its objectives and principles and establishes the framework which will be fleshed out in later protocols.
Harriet and Grahame discuss the tax credibility of the document in general, the process and stakeholders which have been consulted and whether much of what is covered is already being done succesfully by the OECD.

In this the 98th episode of International Tax Bites, Harriet and Grahame discuss the OECD Side by Side Package which introduces a number of Pillar 2 related provisions which are not all related to the US.

In this episode Harriet and Grahame complete their review of the 2025 revisions to the OECD Model Convention commentary on permanent establishments.
This episode sees them discuss the changes to the Commentary around extractive industries whether onshore or offshore.

In this episode Harriet and Grahame discuss the recent changes to the OECD Commentary on the Model Double Taxation Convention which expands the thinking around working from home and what constitutes a permanent establishment.

This is critical for businesses with decentralised workforces in reducing risk of a PE in the jurisdicitions where they have operatives. This episode is not just for tax teams but also HR teams and those making recruiting decisions

In this episode Harriet and Grahame discuss the recent ECHR case of Ferrieri and Bonnassisa in which taxpayers challenged the Italian regime for requesting confidential financial information from banks inside Italy. The findings laid out the way in which judicial oversight of decision making processes is a vital protection for taxpayers and their Article 8 ECHR rights.