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 & 2 – Materials on International and EU Tax Law 2010-2011

a. New Documents

These documents will be included in the next edition of the Materials book

1. 2010 OECD Report on the attribution of profits to permanent establishments (p. 949)

b. Additional Documents 

These documents have been taken out from – or were never included in – the Materials book and are referred to in the current 2010-2011 Materials book at the page indicated at the end of each of the documents listed below

1. OECD (Draft) Manual of Effective mutual agreement procedures (MEMAP)  (p. 1199)
    
2. OECD Manual on the Implementation of exchange of information provisions for tax purposes (p. 1201)
    
3. Report of the OECD Informal Consultative Group on the possible improvements to procedures for tax relief for cross-border investors  (p. 1204)
   
   
4. Report of the OECD Informal Consultative Group on the granting of treaty benefits with respect to the income of collective investment vehicles (p. 1207)
   
   
5. Report of the OECD Pilot Group on improving procedures for tax relief for cross-border investors - Possible improvements to procedures for tax relief for cross-border investors: implementation package (p. 1333)
   
   
6. Public comments on the Discussion Draft on Transfer Pricing Aspects of Business Restructurings (March 2009) (p. 1371)
   
   
7. OECD consultation on the Discussion Draft on the Transfer Pricing Aspects of Business Restructurings (9-10 June 2009): Agenda and attached documents (p. 1371)
    
8. Committee of Fiscal Affairs: Clarification on the application of the permanent establishment definition in e-commerce – Changes to the Commentary on the Model Tax Convention on Article 5  (p. 1465)
    
9. Technical Advisory Group discussion paper: Attribution of profit to a permanent establishment involved in electronic commerce transactions (February 2001) (p. 1466)
    
10. Technical Advisory Group report to the OECD CFA WP No. 1: Tax treaty characterisation issues arising from e-commerce (November 2002) (p. 1467)
     
11. Technical Advisory Group discussion paper: Are the current Treaty rules for taxing business profits appropriate for e-commerce? (November 2003) (p. 1468)
12. Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (Annex XII)  (p. 2246)