BEPS reports

Commentary on the Model Tax Convention

Committee on Fiscal Affairs (CFA)

Convention for mutual administrative assistance in tax matters

Exemption from tax

Financial Support Fund

Forum on Harmful Tax Practices (FHTP)

Forum on Tax Administration (FTA)

Global Forum on Transparency and Exchange of Information for Tax Purposes

Loan capital exemption

Model Convention

1966 Draft Convention

1982 Draft Convention

Approach of

Generally

Transfer pricing guidelines