public discussion draft

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, according to a press release dated 14 September 2018 ...

The OECD has released the BEPS discussion draft on the transfer pricing aspects of financial transactions: the Public Discussion Draft BEPS Actions 8-10 Financial Transactions. Public comments are invited on this discussion draft, 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. This was announced by the OECD in a press release dated ...

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 proposed rules would require such intermediaries to disclose information on the scheme to their national tax authority. The rules contemplate that information on those ...

The OECD seeks input on new tax rules requiring disclosure of CRS avoidance arrangements and offshore structures, according to an announcement dated 11 December 2017 on the website of the OECD. The OECD informs as follows. There have been dramatic improvements in tax transparency over the past decade. However, challenges still remain. High profile leaks, such as the release of the 'Panama' and the 'Paradise' papers by the International Consortium ...