18 November 2011
On 31 May 2011, the OECD Committee on Fiscal Affairs released for public comment a discussion draft on the application of the provisions of the OECD Model Tax Convention to the cross-border trading of emissions permits. The OECD has now published the comments received on this discussion draft.
Read the OECD press release
Consult the discussion draft on the tax treaty issues related to the trading of emissions permits
