OECD – Discussion Draft Focuses on Termination of Employment Payments

OECD – Discussion Draft Focuses on Termination of...

In June 2013, the Organization for Economic Cooperation and Development released a discussion draft intended to clarify the application of the OECD Model Tax Convention to various types of payments that were not addressed in the prior Commentary. The discussion draft relates to payments made to persons following the termination of their employment in cross-border situations and addresses which article of the OECD Model should apply and, in some cases, to what time period the payments are considered to relate. The Committee on Fiscal Affairs has requested comments on the discussion draft before September 13, 2013.

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