On 25 June 2013, the OECD Committee on Fiscal Affairs released for public comment a discussion draft on the tax treatment of various payments that may be made following the termination of an employment. The OECD has now published the comments received on this discussion draft, which can be downloaded by clicking on the links below. The OECD is grateful to the commentators for their input. Working Party of the Committee of Fiscal Affairs examined these comments at its September 2013 meeting.
Federal Chamber of Tax Advisers (Germany)
KPMG SA (Switzerland)
Bron: OECD
3