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 from the OECD website. Comments were received from several sources, including BIAC, Chartered Institute of Taxation, Deloitte LLP (UK), Ernst & Young LLP (US), KPMG SA (Switzerland), and the Tax Faculty, Institute of Chartered Accountants in England & Wales.
[LTN 234, 3/12/13]