The OECD publishes comments received on the discussion draft on approaches to address BEPS involving interest in the banking and insurance sectors under Action 4.

The OECD publishes the comments received on the discussion draft on branch mismatch structures under Action 2 of the BEPS Action Plan.

On 6 January 2017, public comments were invited on draft examples prepared as part of the follow-up work on the interaction between the treaty provisions of the report on BEPS Action 6 and the treaty entitlement of non-CIV funds. The OECD is grateful for the input and now publishes a compilation of the comments received.

Responding to a request by the Development Working Group of the G20, the Platform for Collaboration on Tax – a joint initiative of the IMF, OECD, UN and World Bank Group – has developed a draft toolkit designed to assist developing countries in an important area of international tax policy: transfer pricing.

On 23 May 2017, interested parties were invited to provide comments on a discussion draft that provides guidance on the implementation of the approach to pricing transfers of hard-to-value intangibles described in Chapter VI of the Transfer Pricing Guidelines.

The Platform for Collaboration on Tax – a joint initiative of the IMF, OECD, UN and World Bank Group – is seeking public feedback on a draft toolkit designed to help developing countries tackle the complexities of taxing offshore indirect transfers of assets, a practice by which multinational corporations try to minimise their tax liability.

Public comments received on the draft contents of the 2017 Update to the OECD Model Tax Convention

The OECD is publishing the comments received on a discussion draft on the Attribution of Profits to Permanent Establishments (BEPS Action 7) and on a second discussion draft on the Revised Guidance on Profit Splits (BEPS Actions 8-10).

On 22 September 2017, interested parties were invited to provide comments on the tax challenges of digitalisation. The OECD is grateful to the commentators for their input and now publishes the public comments received. A public consultation will be held on 1 November 2017 at the Univeristy of California, Berkeley.

On August 1st 2017, interested parties were invited to provide comments on the discussion draft of a toolkit on the Taxation of Offshore Indirect Transfers. The Platform for Collaboration on Tax is grateful to the commentators for their input and now publishes the public comments received during the consultation period.

On 11 December 2017, interested parties were invited to provide comments on a discussion draft on model mandatory disclosure rules. The model rules are intended to target promoters and service providers with a material involvement in the design, marketing or implementation of CRS avoidance arrangements or offshore structures.

The consultation document assessed how these schemes are used in an attempt to circumvent the CRS; identified the types of schemes that present a high risk of abuse; reminded stakeholders of the importance of correctly applying relevant CRS due diligence procedures in order to help prevent such abuse; and explained next steps the OECD will undertake to further address the issue, assisted by public input.

Building on BEPS Action 4, this practice note has been prepared by the OECD under a programme of co-operation with the Intergovernmental Forum on Mining, Minerals, Metals and Sustainable Development (IGF), to help guide tax officials on how to strengthen their defences against BEPS. Deadline for comment: 18 May 2018.

Public comments are invited on the future revision of Chapter IV, “Administrative Approaches to Avoiding and Resolving Transfer Pricing Disputes” of the Transfer Pricing Guidelines, and the future revision of Chapter VII, “Special Considerations for Intra-Group Services”, of the Transfer Pricing Guidelines.

This draft toolkit has been prepared by the Intergovernmental Forum on Mining, Minerals, Metals and Sustainable Development (IGF), under a programme of co-operation with the OECD, to help governments anticipate and limit the cost of mining tax incentives. It is part of wider efforts to address some of the challenges developing countries are facing in raising revenue from their mining sectors.

Public comments received on the scope of the future revisions of Chapter IV (Administrative Approaches) and Chapter VII (Intra-group services) of the Transfer Pricing Guidelines

The Platform for Collaboration on Tax – a joint initiative of the IMF, OECD, UN and World Bank Group – has undertaken, at the request of the G20, the development of a series of “toolkit” reports to help guide developing countries in the implementation of policy options for issues in international taxation of greatest relevance to these countries.

On 3 July 2018, interested parties were invited to provide comments on a discussion draft on financial transactions, which deals with follow-up work in relation to Actions 8-10 (“Assure that transfer pricing outcomes are in line with value creation”) of the BEPS Action Plan. The OECD is grateful to the commentators for their input and now publishes the public comments received.

On 13 February 2019, interested parties were invited to provide comments on key issues identified in a public consultation document on possible solutions to the tax challenges arising from the digitalisation of the economy. The OECD is grateful to the commentators for their input and now publishes the public comments received.

As part of the ongoing work on tax morale, the OECD is seeking public comments on itis forthcoming publication What is driving tax morale? An empirical analysis on social preferences and attitudes towards taxation.

On 10 April 2019, interested parties were invited to provide comments on its forthcoming publication "What is driving tax morale? An empirical analysis on social preferences and attitudes towards taxation". The OECD is grateful to the commentators for their input and now publishes the public comments received.

The Platform for Collaboration on Tax – a joint initiative of the IMF, OECD, UN and World Bank Group – is seeking feedback from the public on a draft toolkit designed to help developing countries in the implementation of effective transfer pricing documentation requirements.

On 9 October 2019, interested parties were invited to provide comments on a number of policy issues and technical aspects in respect to the Secretariat Proposal for a "Unified Approach" under Pillar One. The OECD is grateful to the commentators for their input and now publishes the public comments received.

On 8 November 2019, interested parties were invited to provide comments on certain aspects of the Global Anti-Base Erosion (GloBE) Proposal under Pillar Two. The OECD is grateful to the commentators for their input and now publishes the public comments received.

On 6 Feburary 2020, interested parties were invited to provide comments on the Review of the BEPS Action 13 minimum standard. The OECD is grateful to the commentators for their input and now publishes the public comments received.

On 19 February 2020, interested parties were invited to provide comments on the draft Model Rules for Reporting for Platform Operators with respect to Sellers in the Sharing and Gig Economy. The OECD is grateful to the commentators for their input and now publishes the public comments received

Researchers at NYU have identified hundreds of groups of Instagram users, some with thousands of members, that systematically exchange likes and comments in order to game the service’s algorithms and boost visibility. In the process, they also trained machine learning agents to identify whether a post has been juiced in this way. “Pods,” as they’ve […]

Serena Williams, 37, looked uncomfortable after being questioned about Meghan Markle, 38, and Prince Harry, 35, at the Australian Open in Melbourne, saying she had 'absolutely no comment'.

Reed has taken another swipe at the decision to split his partnership with Jordan Spieth at the Ryder Cup, by comparing them with Europe's dream team of Tommy Fleetwood and Francesco Molinari.

The SRU was reprimanded following comments made by chief executive Mark Dodson during the World Cup in reference to a match against Japan potentially being cancelled.

The 26-year-old megastar, who headlined Glastonbury earlier this year, returned to Kensington Avenue Primary School in Thornton Heath, south London.

The 54-year-old agreed with Iain's claims that the competition made cooking fine dining-style dishes seem easy to people watching at home.

Tammy Hebrow has set tongues wagging after liking and commenting on rapper Tyga's Halloween post, after it was reported that he had recorded a sexually-explicit remix about her. 

Maher - who was canned by ABC over controversial statements he made about 9/11 - felt that Kelly's apology sufficed after she defended the usage of blackface in Halloween costumes.

IAN HERBERT: It doesn't take a leap of imagination to see why Israel Folau felt he would find sanctuary at Perpignan, in the lee of the Pyrenees. His compatriot and team-mate James Maloney observed that.

The Strictly Come Dancing star, 35, explained at a special International Women's Day event that she was subjected to racist trolls throughout her stint on the 2019 edition of the show.

Australian parents have been warned by child safety experts to monitor children who use the app 'Likee'.

The TV host admitted she 'screwed up', calling her reaction 'insensitive' and 'stupid', main. Lara had stifled giggles, top inset, while talking about George, bottom inset, and his dance classes.

The ballet dancers performed in Times Square, outside the Good Morning America studio, to show their support for Prince George after he was mocked by host Lara Spencer.

Hosts Kyle and Jackie O spoke with the Duchess of Sussex's estranged brother, Thomas Markle Jr, on Monday morning.

The sister of Olympian Laura Trott has stood by her comments that saw her branded 'bitter' and 'jealous' of her sibling's success, insisting the backlash was 'a lot of fuss made over nothing'.

Jesse Hughes (pictured), 43, was playing at the Bataclan with his band when terrorists stormed the concert hall in a series of attacks that left 130 dead on November 13 last year.

Avril Child, whose daughter daughter Sarah was killed in a car crash in Birmingham in 2012 criticised the former Top Gear presenter for his 'arrogant' and 'ignorant' remarks.

Paddy todl told how he won't look at what people say about his performance because he will be tempted to answer every negative comment.

Federal Education Minister Dan Tehan has withdrawn remarks he made slamming Victorian Premier Daniel Andrews' leadership over schools during the coronavirus crisis

The Hollywood star was presented with the award at a dinner attended by celebrities including Lou Reed, Justin Timberlake and Sir Bobby Charlton.

John Boyega tangled the Star Wars fans Wednesday over a remark he made about the Finn and Rey characters on social media some found to be misogynistic and sexist.

The 54-year-old agreed with Iain's claims that the competition made cooking fine dining-style dishes seem easy to people watching at home.

My Kitchen Rules reject Amanda Proud is standing by her shocking comments about Married At First Sight's wild brides. 

Sally Pearson's renowned tunnel vision has delivered a scintillating run at the Commonwealth Games, as she took gold a day after an explosive attack on her that led to Australia’s athletics coach being sent home.