Deloitte UK Wants Details In OECD Tax Discussion Draft

Law360, New York (February 19, 2014, 3:20 PM EST) -- Deloitte LLP says details on the tax treatment of interest premiums and discounts are missing in the Organization for Economic Cooperation and Development's Model Tax Convention, but the shipping industry says some proposed convention changes need further scrutiny, according to comments the OECD released Wednesday.

The OECD is currently updating its Model Tax Convention and, in November, the organization sought public comments on technical changes it is planning to make. Separately, it also asked for comments on proposed changes to provisions that address the operation of...
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