Beginning with the 2006-2007 edition, a series of documents previously included in the “Materials” has been taken out. These texts are available from this website in pdf format by clicking the links below:

Volume 1 – International Tax Materials 2008-2009

1.  Draft Manual of Effective mutual agreement procedures (p. 856)
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2. OECD Manual on the Implementation of exchange of information provisions for tax purposes (p. 858)
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3. Committee of Fiscal Affairs: Clarification on the application of the permanent establishment definition in e-commerce – [Proposed] Changes to the Commentary on the Model Tax Convention on Article 5 (22 December 2000) (p. 861)
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4. Technical Advisory Group discussion paper: Attribution of profit to a permanent establishment involved in electronic commerce transactions (February 2001) (p. 862)
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5. Technical Advisory Group report to the OECD CFA WP No. 1: Tax treaty characterisation issues arising from e-commerce (November 2002) (p. 863)
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6. Technical Advisory Group discussion paper: Are the current Treaty rules for taxing business profits appropriate for e-commerce? (November 2003) (p. 864)