eps Major new steps to boost international cooperation against tax evasion: Governments commit to implement automatic exchange of information beginning 2017 By www.oecd.org Published On :: Wed, 29 Oct 2014 10:12:00 GMT The new OECD/G20 standard on automatic exchange of information was endorsed today by all OECD and G20 countries as well as major financial centres participating in the annual meeting of the Global Forum on Transparency and Exchange of Information for Tax Purposes in Berlin. A status report on committed and not committed jurisdictions will be presented to G20 leaders during their annual summit in Brisbane, Australia on November 15-16. Full Article
eps Release of discussion draft on Action 7 (Prevent the Artificial Avoidance of PE Status) of the BEPS Action Plan By www.oecd.org Published On :: Fri, 31 Oct 2014 15:00:00 GMT The Committee on Fiscal Affairs (CFA) invites interested parties to send comments on this discussion draft, which includes the preliminary results of the work carried on with respect to issues related to the artificial avoidance of PE status and includes proposals for changes to the definition of permanent establishment found in the OECD Model Tax Convention. Full Article
eps Release of a discussion draft on follow-up work on Action 6 (Prevent treaty abuse) of the BEPS Action Plan By www.oecd.org Published On :: Fri, 21 Nov 2014 11:00:00 GMT Public comments are invited on a discussion draft which deals with follow-up work mandated by the Report on Action 6 (“Prevent the granting of treaty benefits in inappropriate circumstances”) of the BEPS Action Plan. Full Article
eps Workshop with developing countries to plan deepened engagement in BEPS Project By www.oecd.org Published On :: Fri, 12 Dec 2014 11:00:00 GMT On 10-11 December, officials from fourteen developing countries discussed ways to maximise benefits from their recent commitment to enhanced engagement in the BEPS Project. Full Article
eps Release of discussion draft on the use of profit splits in the context of global value chains as part of the work on BEPS Action 10 By www.oecd.org Published On :: Tue, 16 Dec 2014 16:00:00 GMT Public comments are invited on the discussion draft on the use of profit splits in the context of global value chains, released as part of the work in relation to Action 10 of the BEPS Action Plan. Full Article
eps 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
eps 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
eps 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
eps 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
eps 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
eps 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
eps 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
eps First steps towards implementation of OECD/G20 efforts against tax avoidance by multinationals By www.oecd.org Published On :: Fri, 06 Feb 2015 16:42:00 GMT The agreed mandate authorises the formation of an ad-hoc negotiating group, open to participation from all states. The group will be hosted by the OECD and will hold its first meeting by July 2015, with an aim to conclude drafting by 31 December 2016. Full Article
eps 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
eps 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
eps 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
eps 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
eps OECD holds regional network meeting on BEPS in Asia By www.oecd.org Published On :: Mon, 16 Feb 2015 10:00:00 GMT Following the release of the Strategy for Deepening Developing Country Engagement in the BEPS Project in November 2014, the Asia-Pacific Regional Network on BEPS held its meeting on 12 - 13 February 2015 in Seoul. Full Article
eps OECD and CREDAF hold regional network meeting on BEPS By www.oecd.org Published On :: Mon, 02 Mar 2015 12:00:00 GMT After the March 2014 meeting in Paris and following the release of the Strategy for Deepening Developing Country Engagement in the BEPS Project in November 2014, French-speaking countries met on 27 February 2015 in Libreville, Gabon. Full Article
eps OECD holds regional network meeting on BEPS in Latin America By www.oecd.org Published On :: Mon, 02 Mar 2015 16:00:00 GMT Following the release of the Strategy for Deepening Developing Country Engagement in the BEPS Project in November 2014, the Latin America and the Caribbean Regional Network on BEPS held its meeting on 26 - 27 February 2015 in Lima. Full Article
eps OECD holds regional Network Meeting on BEPS in Eastern Europe and Central Asia By www.oecd.org Published On :: Mon, 09 Mar 2015 13:19:00 GMT Following the recent meetings of regional policy networks on BEPS in South East Asia (Korea 12-13 February), francopohone countries (Gabon, 27 February) and Latin America and the Caribbean (Peru, 26-27 February) a regional network meeting in Eastern Europe and Central Asia was held in Ankara, Turkey on 5-6 March. Full Article
eps Developing countries participate in global meetings to counter BEPS By www.oecd.org Published On :: Tue, 24 Mar 2015 11:00:00 GMT Delegates from over 90 jurisdictions have gathered at the OECD Conference Centre in Paris in two meetings devoted to discussing solutions to base erosion and profit shifting (BEPS). Full Article
eps 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
eps 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
eps 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
eps 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
eps 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
eps 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
eps 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
eps 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
eps Work underway for the development of the BEPS Multilateral Instrument By www.oecd.org Published On :: Thu, 28 May 2015 16:00:00 GMT Work on the development of the Multilateral Instrument to implement the tax treaty-related Base Erosion and Profit Shifting (BEPS) Action Plan began on 27 May 2015 in Paris. As per the OECD/G20 mandate, the ad hoc Group that will complete the work under Action 15 has been established, with over 80 countries participating. Full Article
eps 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
eps OECD releases Implementation Package for BEPS country-by-country reporting By www.oecd.org Published On :: Mon, 08 Jun 2015 11:00:00 GMT Pushing forward efforts to boost transparency in international tax matters, the OECD today released a package of measures for the implementation of a new Country-by-Country Reporting plan developed under the OECD/G20 BEPS Project. Full Article
eps 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
eps 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
eps 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
eps The OECD takes further steps to putting an end to offshore tax evasion By www.oecd.org Published On :: Fri, 07 Aug 2015 11:00:00 GMT The OECD today releases three new reports to help jurisdictions and financial institutions implement the global Standard for automatic exchange of financial account information. Full Article
eps 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
eps BEPS Webcast Series By www.oecd.org Published On :: Mon, 05 Oct 2015 14:00:00 GMT Senior members of the OECD's Centre for Tax Policy and Administration (CTPA) commented on the launch of the 2015 OECD/G20 BEPS reports. Full Article
eps OECD holds second regional Network Meeting on BEPS in Eastern Europe and Central Asia By www.oecd.org Published On :: Fri, 23 Oct 2015 15:00:00 GMT On 21-23 October 2015, the Eastern Europe and Central Asia Regional Meeting and Governmental Workshop on BEPS discussed the outcomes of the BEPS project, and how countries can engage in the implementation and monitoring of the measures adopted on an equal footing. Full Article
eps OECD hosts a meeting of the CREDAF Working group on BEPS By www.oecd.org Published On :: Mon, 02 Nov 2015 10:13:00 GMT The CREDAF Working group on BEPS held its second physical meeting in Paris on 2 November 2015, following the one that took place in Kinshasa on 27 May 2015. Twenty five participants gathered to discuss the work to be performed within the implementation phase of the OECD/G20 BEPS Project. Full Article
eps BEPS implementation and beyond: Developed and developing countries gather at the OECD to tackle reforms to the international tax system By www.oecd.org Published On :: Fri, 06 Nov 2015 13:00:00 GMT In-depth discussions took place this week as the international community continues to make progress on the international tax agenda. Officials from more than 100 countries drawing from tax authorities, ministries of finance, development agencies, as well as regional and international organisations, business and civil society came together in a series of meetings hosted by the OECD. Full Article
eps OECD holds a regional consultation on BEPS for Asia-Pacific in Indonesia By www.oecd.org Published On :: Fri, 13 Nov 2015 10:00:00 GMT On 11-12 November 2015, the first Asia-Pacific Technical Meeting on BEPS discussed the outcomes of the BEPS project, and the challenges countries face in the region in implementing BEPS, and explored how countries in the region can engage in the implementation, on-going development and monitoring of the measures adopted, on an equal footing. Full Article
eps New regional network meeting on BEPS held in Costa Rica By www.oecd.org Published On :: Mon, 23 Nov 2015 15:00:00 GMT On 17-18 November 2015, a new regional meeting as well as a governmental workshop on BEPS was held for the Latin America and the Caribbean region to discuss the outcomes of the BEPS Project, and the ways that the countries can explore to be involved on an equal footing in the implementation and the monitoring phase of the measures adopted. Full Article
eps Senegal takes key steps towards improving tax transparency By www.oecd.org Published On :: Thu, 04 Feb 2016 09:23:00 GMT Senegal today signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters. Senegal is the 11th country of the African continent to sign the Convention and the 93rd jurisdiction to join it. Simultaneously to signing the Convention, Senegal today also became the 32nd signatory of Multilateral Competent Authority Agreement for the automatic exchange of Country-by-Country reports (CbC MCAA). Full Article
eps Regional meeting in Dakar on the implementation of the BEPS Project for francophone African countries By www.oecd.org Published On :: Wed, 24 Feb 2016 17:00:00 GMT On 22-23 February 2016, a regional network meeting on the implementation of the BEPS package was held in Dakar (Senegal), by the OECD in partnership with the CREDAF (Centre de Rencontres et d'Etudes des Dirigeants des Administrations Fiscales). Full Article
eps Developed and developing countries gather at OECD to deepen their engagement to implement BEPS package By www.oecd.org Published On :: Fri, 04 Mar 2016 15:00:00 GMT On 1-3 March 2016, the OECD hosted two important events for the international tax community. The Task Force on Tax and Development and the Global Forum on Transfer Pricing gathered over 230 participants representing 84 jurisdictions and 11 international and regional organisations. Full Article
eps OECD releases standardised electronic format for the exchange of BEPS Country-by-Country Reports By www.oecd.org Published On :: Tue, 22 Mar 2016 11:00:00 GMT In a continued effort to boost transparency in international tax matters, the OECD has today released its standardised electronic format for the exchange of Country-by-Country (CbC) Reports between jurisdictions – the CbC XML Schema – as well as the related User Guide. Full Article
eps OECD releases a BEPS consultation document on the treaty entitlement of non-CIV funds By www.oecd.org Published On :: Thu, 24 Mar 2016 11:01:00 GMT Responses are invited to the questions included in a consultation document on issues and suggestions related to the impact of the Report on BEPS Action 6 on the tax treaty entitlement of non-CIV funds. Full Article
eps Bermuda joins agreement to automatically share BEPS country-by-country reports By www.oecd.org Published On :: Wed, 20 Apr 2016 10:00:00 GMT Bermuda became the 33rd signatory of the Multilateral Competent Authority Agreement for the automatic exchange of Country-by-Country reports (CbC MCAA), which is based on Article 6 of the Multilateral Convention on Mutual Administrative Assistance in Tax Matters and puts in place the automatic exchange framework for exchanging Country-by-Country Reports, as contemplated by BEPS Action 13. Full Article