CoR; Actionpoint 4 from last TASC Teleconference (070404)

[arndt.liesen@bff.bund.de]

The action required was:
>>> 4. Obtain OECD list of dual taxation treaty countries – Arndt Liesen  <<<

I asked the OECD for that and received the following answer: 

"The simple answer to your question is that we do not have a list of
double tax agreements where CoRs may be needed. We have not undertaken any
sort of survey but, potentially, every double tax agreement could generate a
need for a CoR. You can imagine the numbers that may be involved; there are
more than 2,500 bilateral double tax agreements based on the OECD model."

Regards
Arndt