OECD炭排放税收处理征求意见稿.pdfVIP

ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT TAX TREATY ISSUES RELATED TO THE TRADING OF EMISSIONS PERMITS DISCUSSION DRAFT 31 May 2011 to 30 October 2011 CENTRE FOR TAX POLICY AND ADMINISTRATION 31 May 2011 TAX TREATY ISSUES RELATED TO THE TRADING OF EMISSIONS PERMITS Public discussion draft The effort to limit emissions related to global warming has led to an increased use and interest in emissions trading programmes as a mechanism to achieve reductions in emissions of carbon dioxide and other greenhouse gases in an economically efficient manner. These emissions trading programmes present both domestic and international tax issues, including tax treaty issues. The Committee on Fiscal Affairs, through its Working Party 1 on Tax Conventions and Related Questions, has examined the tax treaty issues related to the trading of emissions permits. This public discussion draft includes the preliminary conclusions reached by the Working Party on these issues. The Committee intends to ask the Working Party to revisit these conclusions in light of the comments from all interested parties. It therefore invites comments on this discussion draft before 30 October 2011. These comments will be examined at the February 2012 meeting of the Working Party. Comments on this discussion draft should be sent electronically (in Word format) to: Jeffrey Owens Director, CTPA OECD 2, rue André Pascal 75775 Paris FRANCE e-mail: jeffrey.owens@ Unless otherwise requested at the time of submission, comments submitted to the OECD in response to this invitation will be posted on the OECD website. This document is a discussion draft released for the purpose of inviting comments from interest