Episode 97: Part 2 - OECD PE Commentary Changes Nov 2025 - Extractive Industries etc.

In this our 100th Episode Harriet and Grahame tackle the recently released draft of the UN's First Protocol on the Taxation of Cropss Border Services. They tackle the document head on and discuss the new and some not so new concepts that it introduces to international taxation. As ever they seek to look through the hype at what the docuemtn actually says and examine whether it really is a matter of substance or an early draft that requires quite a lot of work.

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 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.

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.