In some other countries, the OECD convention is not yet properly enforced.

OECD is currently considering whether in the name of in article 5 (5) of the OECD Model Tax Convention could be interpreted also in an economic sense.

The counterpart of the United Nations Model Tax Convention, the OECD Model Tax Convention (and its Commentary) was further amended in 2003 and 2005.

It also takes part in an OECD project to prepare a glossary of international standards to combat corruption that will allow States to compare requirements created respectively by the United Nations Convention against Corruption, the OECD Convention on Combating Bribery and the Council of Europe Criminal Law Convention on Corruption of 1998.

(The phrase foreseeably relevant also appears in article 1 of the OECD Model TIEA and in article 4 (1) of the Joint Council of Europe OECD Convention on Mutual Administrative Assistance in Tax Matters see also Commentary, paras. 3 4, of the OECD Model TIEA.

On the other hand, the greater the similarity between the OECD and United Nations Model Tax Conventions, the smaller the risk of the negotiation talks being hindered between parties following the OECD Model Tax Convention and those following the United Nations Model Tax Convention.

Two non member countries have taken a contrary position to that of the OECD Commentary in this respect (para. 21 positions on the Commentary to article 5 of the OECD Model Tax Convention).

In that context, article 5 of the United Nations Model Tax Convention and article 5 of the OECD Model Tax Convention were examined and a comparison was drawn up.

In 1997, a convention, under the auspices of the OECD, which obliged everybody to change their laws and criminalize foreign bribery.

Some of the amendments to the OECD Model Tax Convention, however, include a narrowing of the requirements for constituting a permanent establishment.

(d) The addition of paragraph 4.5 to the OECD Commentary should be clarified further in that article 5 (3) of the text of the OECD Model Tax Convention is a special rule under the general rule of article 5 (1)

Source OECD.

The Office participates, with the status of permanent observer, in the Working Group on Bribery of the Organization for Economic Cooperation and Development (OECD), which monitors implementation of the OECD Convention on Combating Bribery of Foreign Public Officials in International Business Transactions of 1997.

OECD, Export Credit Financing Systems in OECD Member and Non Member Countries, 2002 Supplement.

OECD, Competition Law and Policy in Russia, an OECD Peer Review, p. 25 (2004).

The amendments to the OECD Model Tax Convention and the Commentary thereon were further evaluated as to whether such amendments should also be reflected, or further improved, in the United Nations Model Tax Convention and Commentary.

OECD issued in 2002 the Model Agreement on Exchange of Information on Tax Matters (hereinafter referred to as OECD Model TIEA), which was developed by the OECD Global Forum Working Group on Effective Exchange of Information and resulted from the work undertaken by OECD to address harmful tax practices beginning with the 1998 OECD report (see OECD Model TIEA, introduction and paras.

See Organization for Economic Cooperation and Development (OECD), Harmful Tax Competition An Emerging Global Issue (1998 OECD report) (Paris, 1998), introduction and chap. 1 and OECD, Improving Access to Bank Information for Tax Purposes (2000 OECD report) (Paris, 2000), paras.

These words appear in neither 2003 OECD Model article 26 nor 2005 OECD Model article 26.

The Set and the OECD instruments all provide for cooperation on enforcement. The OECD instruments having influenced or been inspired by the bilateral enforcement agreements concluded among OECD countries.

Bright Outlook for Steel Industry in 2005 2006 Forecast at OECD IISI Conference , OECD, 17 January 2005.

OECD also developed several new manuals, such as Measuring productivity OECD manual Measurement of aggregate and industry level productivity growth in 2001 and OECD handbook on economic globalization indicators in 2005.

1998 OECD report, chap. 3.

See 1998 OECD report, paras.

(OECD announced in its 1998 report (para. 117) its intention to amend article 26 (1) so as to extend its scope to taxes not otherwise covered by the Convention .

For this purpose, UNIDO collects this annual data directly from approximately 150 countries not members of OECD, while it receives data for OECD member countries through OECD to avoid duplication of efforts.

) Therefore, 2003 OECD article 26 and 2005 OECD article 26 provide a broader coverage than UN Model article 26.

However, exchange of information on request is the only method required by (a) UN Model article 26, (b) 2003 OECD article 26, (c) 2005 OECD article 26 and (d) the OECD Model TIEA.

(b) should the Commentary on article 5 be amended and if so, should the amendments be similar to the recent amendments to the Commentary on the OECD Model Tax Convention?

OECD, Competition Law and Policy in Peru, an OECD Peer Review, pp. 21 25 (2004), also available at http www.indecopi.gob.pe .

The OECD is a collaborating partner.

Source OECD Economic Outlook 76 database.

OECD has worked on this issue.

Mr. Andrea Goldstein, OECD Development Centre

See OECD, Hard Core Cartels, 2000.

Competition Policy in Brazil, an OECD Peer Review (2005), paras. (Note All materials cited as originating from the OECD can be found on the OECD website at www.oecd.org competition and also at www.cade.gov.br and www.fazenda.gov.br seae .

Therefore, in order to determine whether UN Model article 26 should be updated, it is advisable to review the changes in 2003 OECD article 26 made by the OECD Fiscal Committee in issuing 2005 OECD article 26.

The question whether article 14 of the United Nations Model Tax Convention is to be deleted (as was the case for article 14 in the OECD Model Tax Convention) is outside the scope of the authors' task, which is to recommend changes to article 5.

A. Deardorff and R. Stern, The Measurement of Non Tariff Barriers , OECD Economics Department Working Papers No. 179, OECD, Washington D.C., 1998.

And in the final session, at the Aspen Institute, we had them all sign an open letter to the Kohl government, at the time, requesting that they participate in the OECD convention.

The Convention on Combating Bribery of Foreign Public Officials in International Business Transactions was signed in December 1997 by 29 OECD members and 5 non members (Argentina, Brazil, Bulgaria, Chile and Slovakia).

In red, sort of below OECD average.

East Europe, Latin America, and OECD countries.

Organization for Economic Cooperation and Development (OECD)

Organization for Economic Cooperation and Development (OECD)