OECD invites comments on certain transfer pricing timing issues

The OECD Committee on Fiscal Affairs invites public comments on a revised discussion draft on tax treaty issues related to emissions permits/credits, which addresses the application of the provisions of the OECD Model Tax Convention to the cross-border granting and trading of emissions permits and credits.

On 6 June 2012, the OECD released an invitation to comment on a discussion draft on timing issues relating to transfer pricing. The comments received in response to this invitation have been published. This edition replaces the previous edition released on 28 September 2012.

On 12-14 November 2012, transfer pricing experts from governments met with private sector representatives to discuss the transfer pricing discussion drafts released on 6 June 2012. The agenda for the meeting, presentation material submitted by private sector participants, and a list of participants have now been published.

On 19 October 2012, the OECD Committee on Fiscal Affairs released for public comment a revised discussion draft on tax treaty issues related to emissions permits and credits. The OECD has now published the comments received on this revised discussion draft.

The timeline of the OECD/G20 BEPS Project is extremely ambitious, with the first outputs expected for September 2014 and the completion of the project by the end of 2015. Input from relevant stakeholders is essential as the BEPS Project moves forward to develop the measures envisaged in the BEPS Action Plan.

A revision of the timetable for planned stakeholders’ input is now available online with the dates when discussion drafts will be published and public consultations held in relation to the September 2014 BEPS outputs.

The Global Forum on Transparency and Exchange of Information for Tax Purposes (the Global Forum) published today nine peer review reports assessing compliance with international standards on tax transparency.

At the request of concerned countries, the OECD Secretariat has issued guidance on these issues based on a careful analysis of the international tax treaty rules.

Globalisation has failed to create a level playing field in trade, investment and corporate behaviour, being one of the factors contributing to a backlash against openness in many countries and a decline in confidence in government institutions.

Mental illness is a growing problem in society and is increasingly affecting productivity and well-being in the workplace, according to a new OECD report.

Belgian companies, mutualities and employment services should be more proactive in helping people with mental health problems stay in the workplace or find a job, according to a new OECD report.

Switzerland needs to do more to help people with mental disorders find a job or stay in work, according to a new OECD report.

Synthetic biology is an emerging technology that shows promise for investigating some of the burning issues in biological research. It also has the potential to address some of the grand challenges facing society, such as climate change and energy security.

The recent mental health reform is an important step towards better services for people with mental ill-health, but Australia needs to do more to help people with mild to moderate mental health issues at and into work, according to a new OECD report.

The recent mental health reform is an important step towards better services for people with mental ill-health, but Australia needs to do more to help people with mild to moderate mental health issues at and into work, according to a new OECD report.

The bank regulator's paradox is that large, complex and interconnected banks need very little capital in the good times, but they can never have enough in an extreme crisis. Separation is required to deal with this problem, which derives mainly from counterparty risk. This paper outlines the OECD’s separation proposal and also compares it to current national approaches to separation.

Bank regulatory reform measures are expected to limit the value of implicit bank debt guarantees, even if not plainly targeting such values. These survey results, covering 35 countries, show that no single policy is considered capable of fully eliminating the market perception that bank debt is “special”. A mixture of different and complementary measures is seen to hold greater promise.

Globalisation has failed to create a level playing field in trade, investment and corporate behaviour, being one of the factors contributing to a backlash against openness in many countries and a decline in confidence in government institutions.

Belgian companies, mutualities and employment services should be more proactive in helping people with mental health problems stay in the workplace or find a job, according to a new OECD report.

Despite relative affluence, workplace stress is a prominent feature of the US labour market. To the extent that job stress causes poor health outcomes – either directly through increased blood ressure, fatigue, muscle pain, etc. or indirectly through increased rates of cigarette smoking – policy to lessen job stress may be appropriate.

This paper offers an overview of developments in household debt over the past decades across a large sample of OECD countries, highlighting both common trends and country specificities. It examines the vulnerabilities associated with high household debt for households, the financial system and the wider economy.

This paper analyses for 34 OECD countries the extent to which the calculation of aggregate multi-factor productivity (MFP) is sensitive to alternative parameterisations.

Globalisation has failed to create a level playing field in trade, investment and corporate behaviour, being one of the factors contributing to a backlash against openness in many countries and a decline in confidence in government institutions.

The ESG spotlight has turned to how companies treat their employees, customers and suppliers

Petrochemicals group to launch sale of up to $2bn in shares as part of debt reduction push

NetSaver easy access account pays 3.16 per cent on savings

A number of popular apps including Spotify, GroupMe, Pinterest and TikTok were fielding user iOS crash reports Wednesday evening, the result of an apparent issues with Facebook’s SDK according to a lengthy GitHub thread on the topic. Downdetector logged tens of thousands of user crash reports on Spotify between 3:30 and 5:30 pm PT, the […]

In an unprecedented move to reassure customers and flag the potential for misinformation about COVID-19 on their platforms, all of the major social media companies and their parent corporations issued a joint statement on their efforts. “We invite other companies to join us as we work to keep our communities healthy and safe,” the statement […]

The WTO Secretariat has published a new report on the treatment of medical products in regional trade agreements (RTAs) amid current supply shortages caused by the COVID-19 pandemic. The report examines the extent medical products are traded among preferential partners and the difference in liberalization rates within and outside these trade agreements.

A new report issued by the WTO on 8 May seeks to help least developed countries (LDCs) better understand the trade-related implications of graduation from LDC status. The product of a joint effort between the WTO and the Enhanced Integrated Framework (EIF), “Trade Impacts of LDC Graduation” looks at how graduation may affect LDCs’ participation in world trade, including their access to export markets, and implications for their WTO commitments.

Serena Williams has snagged the cover the Sports Illustrated 's 2019 Fashionable 50 issue - and hints in a new interview that her future may hold more fashion than sports.

Barbies everywhere were shook on Thursday, when their queen Nicki Minaj tweeted that she was leaving her music career behind. On Friday, the rapper backtracked and issued an apology.

Poh Ling Yeow nailed the mystery box challenge on Wednesday night's episode of MasterChef Australia, but not without some of her signature cooking issues. 

CHRIS FOY: England are showing no sign of gaining ground on rugby’s leading nations after their 12th loss to South Africa in a row. Here are the pressing issues that need to be sorted out quick smart…

The former Lost star stated that last week's comments had been insensitive 'to the very real suffering and fear that has gripped the world through COVID19.'

The Premier League are encouraging clubs to unite in support of Project Restart to ensure the 2019-20 season reaches its natural conclusion on the pitch.

A return so soon without extensive knowledge on the coronavirus has left club medics fearing the worst, with many insisting that it still poses a 'risk of death' despite safety measures already laid out.

DANIEL MATTHEWS: Amir Khan has branded Floyd Mayweather's proposed exhibition fight with kickboxer Tenshin Nasukawa 'a joke', claiming it could damage boxing's credibility.

Alongside his twin brother Jermell at a public workout, the 28-year-old showed he is in peak physical condition as he prepares to face fighter Willie Monroe Jr in New York on Saturday.

Conor McGregor may currently be 'retired' from mixed martial arts but it seems the Irishman fancies giving boxing another go.

Football is inching closer to a return amid the Covid-19 pandemic but there remains an array of medical and health issues that need to be worked through before a ball can be kicked.

Gareth Southgate's England side take on Sweden in Samara on Saturday afternoon with a place in the semi-finals at stake and the excitement levels are at boiling point.

The son of Giant's Causeway was yesterday sadly euthanised at Kildangan Stud as a result of health issues, and brought an illustrious career at stud to an end.

European governments have warned their citizens about gun violence after a mass shooting at an Orlando nightclub (pictured), while advice has also been issued for LGBT travellers.

Robert Mueller has issued two subpoenas to a social media expert who worked for longtime Donald Trump adviser Roger Stone during the 2016 presidential election campaign.

Victoria Police at Geelong posted the notice of the arrest warrant on their Facebook page as part of 'Warrant Wednesday' - sparking a flood of comments.

Perth man Colin Ahearn was travelling from Kuala Lumpur, Malaysia, to Phuket, Thailand, when he decided to buy some of his favourite duty-free alcohol at the international airport.

Jen Bowen, from Adelaide, has travelled to South East Asia more than a dozen times since December 2017, when her mother Anna Jenkins vanished without a trace in Malaysia during a daylight Uber trip.

British ultralight pilot Charles Batham flew out of Perth in February 2011  - just a week before he was due to face court on charges including allegedly having sex with a child under the age of 13.