us Release of a discussion draft on Action 14 (Make dispute resolution mechanisms more effective) of the BEPS Action Plan By www.oecd.org Published On :: Thu, 18 Dec 2014 15:00:00 GMT Public comments are invited on a discussion draft which deals with the work on Action 14 (“Make dispute resolution mechanisms more effective”) of the BEPS Action Plan. Full Article
us Release of discussion draft on revisions to Chapter I of the Transfer Pricing Guidelines (Including risk, recharacterisation and special measures) By www.oecd.org Published On :: Fri, 19 Dec 2014 11:00:00 GMT Public comments are invited on this discussion draft which deals with work in relation to Actions 8,9, and 10 of the Action Plan on Base Erosion and Profit Shifting (BEPS). Full Article
us Public comments received on discussion draft on Action 7 (Prevent the Artificial Avoidance of PE Status) of the BEPS Action Plan By www.oecd.org Published On :: Mon, 12 Jan 2015 16:00:00 GMT On 31 October 2014, the OECD invited comments from interested parties on the discussion draft on Action 7 (Prevent the Artificial Avoidance of PE Status) of the BEPS Action Plan. The OECD now publishes the comments received. Full Article
us Public comments received on follow-up work on Action 6 (Prevent treaty abuse) of the BEPS Action Plan By www.oecd.org Published On :: Mon, 12 Jan 2015 16:00:00 GMT On 21 November 2014, the OECD invited comments from interested parties on the discussion draft on Action 6 (Prevent treaty abuse) of the BEPS Action Plan. The OECD now publishes the comments received. Full Article
us Public comments received on discussion draft on Action 14 (Make dispute resolution mechanisms more effective) of the BEPS Action Plan By www.oecd.org Published On :: Mon, 19 Jan 2015 16:00:00 GMT On 18 December 2014, the OECD invited comments from interested parties on the discussion draft on Action 14 (Make dispute resolution mechanisms more effective) of the BEPS Action Plan. The OECD now publishes the comments received. Full Article
us Comments received on the discussion draft of proposed modifications to Chapter VII of the Transfer Pricing Guidelines relating to low value-adding intra-group services (BEPS Action 10) By www.oecd.org Published On :: Tue, 20 Jan 2015 15:00:00 GMT On 3 November 2014, the OECD invited comments from interested parties on the discussion draft of proposed modifications to Chapter VII of the Transfer Pricing Guidelines covering low value-adding intra-group services relating to Action 10 of the BEPS Action plan. Full Article
us BEPS Public Consultation: Prevent the Artificial Avoidance of PE Status By www.oecd.org Published On :: Wed, 21 Jan 2015 09:30:00 GMT A public consultation on BEPS Action 7 (Prevent the Artificial Avoidance of PE Status) is scheduled to be held in Paris at the OECD Conference Centre on 21 January 2015. Full Article
us BEPS Public Consultation: Prevent treaty abuse By www.oecd.org Published On :: Thu, 22 Jan 2015 09:00:00 GMT A public consultation on follow-up work on BEPS Action 6 (Prevent treaty abuse) is scheduled to be held in Paris at the OECD Conference Centre on 22 January 2015. Full Article
us Public comments received on discussion draft on Actions 8, 9 and 10 : revisions to Chapter I of the Transfer Pricing Guidelines (Including risk, recharacterisation and special measures) of the BEPS Action Plan By www.oecd.org Published On :: Tue, 10 Feb 2015 15:00:00 GMT On 19 December 2014, interested parties were invited to comment on the discussion draft on Actions 8, 9 and 10: revisions to Chapter I of the Transfer Pricing Guidelines (Including risk, recharacterisation and special measures) of the BEPS Action Plan. The OECD is grateful to the commentators for their input and now publishes the comments received. Full Article
us Public comments received on the discussion draft on the use of profit splits in the context of global value chains (BEPS Action 10) By www.oecd.org Published On :: Tue, 10 Feb 2015 15:00:00 GMT On 16 December 2014, the OECD invited comments from interested parties on a discussion draft on the use of profit splits in the context of global value chains. This work relates to Action 10 of the BEPS Action Plan. The OECD is grateful to the commentators for their input, and now publishes the comments received. Full Article
us Public comments received on discussion draft on the transfer pricing aspects of cross-border commodity transactions (BEPS Action 10) By www.oecd.org Published On :: Tue, 10 Feb 2015 15:00:00 GMT On 16 December 2014, the OECD invited comments from interested parties on a discussion draft on the transfer pricing aspects of cross-border commodity transactions. This work relates to Action 10 of the BEPS Action Plan. The OECD is grateful to the commentators for their input, and now publishes the comments received. Full Article
us Public comments received on discussion draft on Action 4 (Interest Deductions and Other Financial Payments) of the BEPS Action Plan By www.oecd.org Published On :: Wed, 11 Feb 2015 11:00:00 GMT On 18 December 2014, interested parties were invited to comment on the discussion draft on Action 4 (Interest Deductions and other Financial Payments) of the BEPS Action Plan. The OECD is grateful to the commentators for their input and now publishes the comments received. Full Article
us Public comments received on discussion drafts of two new elements of the OECD International VAT/GST Guidelines By www.oecd.org Published On :: Tue, 24 Feb 2015 11:00:00 GMT On 18 December 2014, the OECD invited comments from interested parties on discussion drafts of two new elements of the OECD International VAT/GST Guidelines. These discussion drafts related to (i) the place of taxation of business-to-consumer supplies of services and intangibles (B2C Guidelines) and (ii) provisions to support the application of the Guidelines in practice (Supporting provisions) Full Article
us Release of a discussion draft on BEPS Action 12 (Mandatory Disclosure Rules) By www.oecd.org Published On :: Tue, 31 Mar 2015 12:00:00 GMT Public comments are invited on a discussion draft which deals with action 12 (Mandatory Disclosure Rules) of the BEPS Action Plan. Full Article
us Release of a discussion draft on BEPS Action 11 (Data Analysis) By www.oecd.org Published On :: Thu, 16 Apr 2015 11:00:00 GMT Public Comments are invited on a discussion draft which deals with Action 11 (Improving the analysis of BEPS) of the BEPS Action Plan. Full Article
us Release of a discussion draft on BEPS Action 8 (Cost contribution arrangements) By www.oecd.org Published On :: Wed, 29 Apr 2015 14:00:00 GMT Public comments are invited on this discussion draft which deals with work in relation to Action 8 of the BEPS Action Plan. Full Article
us Public comments received on discussion draft on Action 12 (Mandatory Disclosure Rules) of the BEPS Action Plan By www.oecd.org Published On :: Mon, 04 May 2015 12:00:00 GMT On 31 March 2015, interested parties were invited to comment on the discussion draft on Action 12 (Mandatory Disclosure Rules) of the BEPS Action Plan. The OECD is grateful to the commentators for their input and now publishes the comments received. Full Article
us Public comments received on discussion draft on Action 3 (Strengthening CFC Rules) of the BEPS Action Plan By www.oecd.org Published On :: Tue, 05 May 2015 11:00:00 GMT On 3 April 2015, interested parties were invited to comment on the discussion draft on Action 3 (Strengthening CFC Rules) of the BEPS Action Plan. The OECD is grateful to the commentators for their input and now publishes the comments received. Full Article
us Public comments received on discussion draft on BEPS Action 11 (Data Analysis) By www.oecd.org Published On :: Wed, 13 May 2015 18:00:00 GMT On 16 April 2015, interested parties were invited to comment on the discussion draft on Action 11 (Data Analysis) of the BEPS Action Plan. The OECD is grateful to the commentators for their input and is now publishing the comments received. Full Article
us Release of a new discussion draft on BEPS Action 7 (Prevent the Artificial Avoidance of PE Status) By www.oecd.org Published On :: Fri, 15 May 2015 10:00:00 GMT Public comments are invited on a new discussion draft which includes proposals resulting from the work on Action 7 (Prevent the Artificial Avoidance of PE Status) of the Action Plan on Base Erosion and Profit Shifting (BEPS). Full Article
us Release of a revised discussion draft on BEPS Action 6 (Prevent Treaty Abuse) By www.oecd.org Published On :: Fri, 22 May 2015 10:00:00 GMT Public comments are invited on a new discussion draft which includes proposals on how to deal with the follow-up work on Action 6 (Prevent Treaty Abuse) of the Action Plan on Base Erosion and Profit Shifting (BEPS). Full Article
us Business brief: The OECD and the G20 are moving in the right direction By www.oecd.org Published On :: Wed, 27 May 2015 12:23:00 GMT Governments are working together in order to try to address a lot of issues that need to be addressed. There is a real and coordinated effort in order to obtain a better level of transparency. Its objectives are quite ambitious. Greater transparency can be a move in a positive direction. Full Article
us OECD Ministers reinforce importance of investment for strong, green and inclusive growth By www.oecd.org Published On :: Thu, 04 Jun 2015 13:24:00 GMT The OECD’s Annual Meeting at Ministerial Level reinforced member governments’ support across a broad range of key OECD work. Full Article
us Release of a discussion draft on BEPS Action 8 (Hard-to-value intangibles) By www.oecd.org Published On :: Thu, 04 Jun 2015 17:00:00 GMT Public comments are invited on a discussion draft which deals with work in relation to Action 8 of the Action Plan on Base Erosion and Profit Shifting Full Article
us Strengthening the international community’s fight against offshore tax evasion: Australia, Canada, Chile, Costa Rica, India, Indonesia and New Zealand join multilateral agreement to automatically exchange information By www.oecd.org Published On :: Thu, 04 Jun 2015 20:59:00 GMT In a boost for international efforts to strengthen co-operation against offshore tax evasion, seven new countries have joined the agreement to exchange information automatically under the OECD/G20 standard. Full Article
us Public comments received on revised discussion draft on Action 7 (Prevent the Artificial Avoidance of PE Status) of the BEPS Action Plan By www.oecd.org Published On :: Mon, 15 Jun 2015 12:00:00 GMT On 15 May 2015, interested parties were invited to comment on a revised discussion draft on Action 7 (Prevent the Artificial Avoidance of PE Status) of the BEPS Action Plan. Full Article
us Public comments received on revised discussion draft on follow-up work on BEPS Action 6 (Prevent treaty abuse) By www.oecd.org Published On :: Thu, 18 Jun 2015 15:00:00 GMT On 22 May 2015, interested parties were invited to comment on a revised discussion draft which includes proposals on how to deal with the follow-up work on Action 6 (Prevent treaty abuse) of the BEPS Action Plan. Full Article
us Public comments received on discussion draft on BEPS Action 8 (Hard-to-value intangibles) By www.oecd.org Published On :: Fri, 19 Jun 2015 13:00:00 GMT On 4 June 2015, interested parties were invited to comment on a discussion draft on Action 8 (Hard-to-value intangibles) of the BEPS Action Plan. Full Article
us Mauritius deepens its commitment to fight international tax avoidance and evasion By www.oecd.org Published On :: Tue, 23 Jun 2015 11:16:00 GMT In line with the international movement towards more transparency and exchange of information, Mauritius has taken a significant step to enhance its exchange of information legal framework and has signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters. Full Article
us Energy taxes misaligned with environmental impacts of energy use By www.oecd.org Published On :: Thu, 25 Jun 2015 11:00:00 GMT Governments are under-utilising taxation as a tool to curb the environmental consequences of energy use, foregoing revenue and weakening their attack on the principal source of greenhouse gas emissions responsible for climate change and air pollution, according to new OECD analysis. Full Article
us Much better use can and must be made of taxes to help reduce pollution and greenhouse gas emissions, concluded the participants of the 6th Global International Tax Dialogue conference By www.oecd.org Published On :: Fri, 03 Jul 2015 13:00:00 GMT Taxes are potentially among the most effective ways of cutting pollution and greenhouse gas emissions, but they are currently – with very few exceptions – underused; and even where used, they are frequently designed in a sub-optimal way. Full Article
us Healthcare costs unsustainable in advanced economies without reform By www.oecd.org Published On :: Thu, 24 Sep 2015 11:00:00 GMT Healthcare costs are rising so fast in advanced economies that they will become unaffordable by mid-century without reforms, according to a new OECD report. Full Article
us OECD’s Gurría urges countries to act on UN Sustainable Development Goals By www.oecd.org Published On :: Sat, 26 Sep 2015 21:00:00 GMT OECD Secretary-General Angel Gurría today called on all countries to fully engage with the new Sustainable Development Goals (SDGs) and said advanced and emerging economies had a particular responsibility to translate the global goals into national policy and to support developing countries in doing the same. Full Article
us OECD presents outputs of OECD/G20 BEPS Project for discussion at G20 Finance Ministers meeting By www.oecd.org Published On :: Mon, 05 Oct 2015 14:00:00 GMT The OECD presented today the final package of measures for a comprehensive, coherent and co-ordinated reform of the international tax rules to be discussed by G20 Finance Ministers at their meeting on 8 October, in Lima, Peru. Full Article
us Global Forum on tax transparency pushes forward international co-operation against tax evasion By www.oecd.org Published On :: Fri, 30 Oct 2015 22:00:00 GMT Major implementation milestones are being met by members of the world’s leading forum on tax transparency as the international community continues to move ahead towards greater tax transparency. The imminent shift to the automatic exchange of information will send a strong warning to tax evaders. Full Article
us G20 leaders endorse OECD measures to crack down on tax loopholes, reaffirm its role in ensuring strong, sustainable and inclusive growth By www.oecd.org Published On :: Mon, 16 Nov 2015 16:00:00 GMT The leaders of the world’s 20 largest economies today endorsed overhauled global standards proposed by the OECD to crack down on tax evasion and reaffirmed the organisation’s central role in helping governments ensure strong, sustainable and inclusive growth. Full Article
us OECD releases discussion draft on the treaty residence of pension funds By www.oecd.org Published On :: Mon, 29 Feb 2016 14:11:00 GMT Public comments are invited on a discussion draft that includes proposals for changes to the OECD Model Tax Convention concerning the treaty residence of pension funds. Comments should be sent by 1 April 2016 at the latest. Full Article
us Public comments received on discussion draft on the treaty residence of pension funds By www.oecd.org Published On :: Wed, 06 Apr 2016 12:00:00 GMT On 29/02/2016, interested parties were invited to comment on a discussion draft othat includes proposals for changes to the OECD Model Tax Convention concerning the treaty residence of pension funds. The OECD is grateful to the commentators for their input and now publishes the comments received. Full Article
us Public comments received on discussion draft on treaty entitlement of non-CIV funds By www.oecd.org Published On :: Tue, 26 Apr 2016 15:29:00 GMT On 24 March 2016, comments were invited to the questions included in a consultation document on issues and suggestions on the tax treaty entitlement of non-CIV (Collective Investment Vehicle) funds. Full Article
us Global tax and transparency: We have the tools, now we must make them work By www.oecd.org Published On :: Tue, 24 May 2016 11:38:00 GMT If there is a silver lining to the 2008 financial crisis, it is that it was a catalyst for the unprecedented progress we have made in building robust international tax standards for the interconnected global economy of the 21st century. Full Article
us OECD releases discussion draft on the multilateral instrument to implement the tax-treaty related BEPS measures By www.oecd.org Published On :: Tue, 31 May 2016 17:22:00 GMT Public comments are invited on technical issues identified in a request for input related to the development of a multilateral instrument to implement the tax-treaty related BEPS measures. Comments should be sent by 30 June 2016 at the latest. Full Article
us First meeting of the new inclusive framework to tackle Base Erosion and Profit Shifting marks a new era in international tax co-operation By www.oecd.org Published On :: Thu, 30 Jun 2016 12:00:00 GMT Representatives of more than 80 countries and jurisdictions have gathered in Kyoto, Japan to push forward ongoing efforts to update international tax rules for the 21st century, the latest step in the OECD/G20 Project to tackle Base Erosion and Profit Shifting (BEPS). Full Article
us The Platform for Collaboration on Tax releases discussion draft on effective capacity building on tax matters in developing countries By www.oecd.org Published On :: Thu, 30 Jun 2016 16:00:00 GMT The four organisations, working jointly as the members of the new Platform for Collaboration on Tax have developed a series of recommendations and enabling actions which are laid out in this draft summary document. The Platform organisations seek comments from interested stakeholders on these recommendations by 8 July 2016. Full Article
us Public comments received for the discussion draft on the development of a multilateral instrument to implement the tax treaty related BEPS measures By www.oecd.org Published On :: Mon, 04 Jul 2016 08:00:00 GMT On 31 May 2016, public comments were invited on technical issues identified in a Request for Input related to the development of a multilateral instrument to implement the tax-treaty related BEPS measures. This document compiles the comments received in response to that request for input. Full Article
us Release of BEPS discussion drafts on attribution of profits to permanent establishments and revised guidance on profit splits By www.oecd.org Published On :: Mon, 04 Jul 2016 16:00:00 GMT Public comments are invited on discussion drafts on "Attribution of Profits to Permanent Establishments" which deals with work in relation to BEPS Action 7 and on the "Revised Guidance on Profit Splits" which deals with work in related to BEPS Actions 8-10 of the OECD/G20 BEPS Action Plan. Full Article
us Governments should use tax systems to drive inclusive growth agenda By www.oecd.org Published On :: Wed, 20 Jul 2016 18:36:00 GMT Governments should use tax policy to drive forward economic agendas that seek to boost growth while sharing the benefits more evenly within society, according to a new OECD report. Full Article
us OECD releases discussion draft on approaches to address BEPS involving interest in the banking and insurance sectors By www.oecd.org Published On :: Thu, 28 Jul 2016 11:00:00 GMT Interested parties are invited to provide comments on a discussion draft which deals approaches to address BEPS involving interest in the banking and insurance sectors under Action 4 (Interest deductions and other financial payments) of the BEPS Action Plan. Full Article
us OECD releases discussion draft on branch mismatch structures under Action 2 of the BEPS Action Plan By www.oecd.org Published On :: Mon, 22 Aug 2016 14:00:00 GMT Interested parties are invited to provide comments on a discussion draft which deals with branch mismatch structures under Action 2 (Neutralising the Effects of Hybrid Mismatch Arrangements) of the BEPS Action Plan. Full Article
us Public comments received on the discussion draft on the design and operation of the group ratio rule under BEPS Action 4 By www.oecd.org Published On :: Thu, 25 Aug 2016 15:00:00 GMT OECD publishes comments received on the discussion draft on the elements of the design and operation of the group ratio rule under Action 4. Full Article
us Public comments received on the BEPS discussion drafts on the Attribution of Profits to Permanent Establishments and the Revised Guidance on Profit Splits By www.oecd.org Published On :: Thu, 08 Sep 2016 10:47:00 GMT Public comments have been received on the BEPS discussion drafts on the Attribution of Profits to Permanent Establishments and the Revised Guidance on Profit Splits. Full Article