Inclusive Framework on BEPS

The OECD has published new transfer pricing country profiles for Costa Rica, Greece, Republic of Korea, Panama, Seychelles, South Africa and Turkey. In addition, it has also updated the information contained in Singapore’s profile. The country profiles are now available for 52 countries. This was announced in a press release of 7 September 2018 as published on the website of the OECD. The OECD continues to publish and update the transfer pricing ...

The work on BEPS Action 14 continues with yesterday’s publication of the fourth round of stage 1 peer review reports, as announced in a press release published on the website of the OECD on 30 August 2018. Each report assesses a country’s efforts to implement the Action 14 minimum standard as agreed to under the OECD/G20 BEPS Project. The reports of Australia, Ireland, Israel, Japan, Malta, Mexico, New Zealand and Portugal published today contain over 130 targeted recommendations that will ...

The OECD invites taxpayer input on sixth batch of Dispute Resolution peer reviews (BEPS Action 14), according to a press release dated 26 July 2018 published on the website of the OECD. From the press release: Improving the tax treaty dispute resolution process is a top priority of the BEPS Project. The Mutual Agreement Procedure (MAP) peer review and monitoring process under Action 14 of the BEPS Action Plan was ...

On 22 July 2018, the OECD Secretary-General report to the G20 Finance Ministers and Central Bank Governors was published on the website of the OECD. The report contains two parts. Part I is a report on the activities and achievements of the OECD’s tax agenda, and is made of two subparts: looking back at significant achievements and looking ahead at the further progress needed, in particular through the OECD/G20 Inclusive ...

The OECD/G20 Inclusive Framework on BEPS has published the Progress Report July 2017-June 2018, according to a post on the website of the OECD. The Progress Report was published on 22 July 2018. Please note that a new version was published on 23 July 2018 in order to correct Figure 1 on page 15: Signatories and parties to the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base ...

On 21 June 2018, the OECD released two reports containing Guidance for Tax Administrations on the Application of the Approach to Hard-to-Value Intangibles, under BEPS Action 8; and Revised Guidance on the Application of the Transactional Profit Split Method, under BEPS Action 10. From the press release dated 21 June 2018 as published on the website of the OECD: In October 2015, as part of the final BEPS package, the OECD/G20 published ...

The OECD has published the OECD Secretary-General Report to the G20 Finance Ministers and Central Bank Governors, for their meeting in Buenos Aires, Argentina. The report contains two parts. Part I is a report on the activities and achievements of the OECD’s tax agenda, and is made of two subparts: looking back at significant achievements and looking ahead at the further progress needed, in particular through the Inclusive Framework on ...

On 22 March 2018, the OECD released the report Additional Guidance on the Attribution of Profits to Permanent Establishments (BEPS Action 7), the OECD announced in a press release published on its website on 22 March 2018. In October 2015, as part of the final BEPS package, the OECD/G20 published the report on Preventing the Artificial Avoidance of Permanent Establishment Status. The Report recommended changes to the definition of permanent ...

More than 110 countries and jurisdictions have agreed to review two key concepts of the international tax system, responding to a mandate from the G20 Finance Ministers to work on the implications of digitalisation for taxation, according to an announcement dated 16 March 2018 on the website of the OECD. The members of the OECD/G20 Inclusive Framework on BEPS will work towards a consensus-based solution by 2020, as set out ...

As part of continuing efforts to improve tax transparency and the international tax framework, the OECD has released the first analysis of individual countries' progress in spontaneously exchanging information on tax rulings in accordance with Action 5 of the BEPS package of measures released in October 2015, according to an announcement dated 4 December 2017 on the website of the OECD. The first annual report on the exchange of information on rulings ...

On the website of the OECD, the international state of play can be discovered with an interactive map presenting key indicators and outcomes of the OECD work on international tax matters (in particular regarding transparency and co-operation in tax matters through the Global Forum on Transparency and Exchange of Information for Tax Purposes and most recently the Inclusive Framework on BEPS), with close to 150 countries and jurisdictions. Refer to the ...

On the website of the OECD, the international state of play can be discovered with an interactive map presenting key indicators and outcomes of the OECD work on international tax matters (in particular regarding transparency and co-operation in tax matters through the Global Forum on Transparency and Exchange of Information for Tax Purposes and most recently the Inclusive Framework on BEPS), with close to 150 countries and jurisdictions. Refer to the ...

On the website of the OECD, the international state of play can be discovered with an interactive map presenting key indicators and outcomes of the OECD work on international tax matters (in particular regarding transparency and co-operation in tax matters through the Global Forum on Transparency and Exchange of Information for Tax Purposes and most recently the Inclusive Framework on BEPS), with close to 150 countries and jurisdictions. Refer to the ...

On the website of the OECD, the international state of play can be discovered with an interactive map presenting key indicators and outcomes of the OECD work on international tax matters (in particular regarding transparency and co-operation in tax matters through the Global Forum on Transparency and Exchange of Information for Tax Purposes and most recently the Inclusive Framework on BEPS), with close to 150 countries and jurisdictions. Refer to the ...

In an announcement dated 5 December 2017 on its website, the OECD notes that over the last 50 years, the OECD led the way on tax issues and has been at the forefront of promoting transparency and co-operation in tax matters through the Global Forum on Transparency and Exchange of Information for Tax Purposes  and most recently the Inclusive Framework on BEPS. Both the Global Forum and the Inclusive Framework on ...

On 27 July 2017 the OECD released a report Neutralising the tax effects of branch mismatch arrangements (BEPS Action 2).  This report sets out recommendations for domestic rules that put an end to the use of hybrid entities to generate multiple deductions for a single expense or deductions without corresponding taxation of the same payment. For more information, click here. CFN-artikelnr. 20170728-8 BRONDOCUMENT BRON: www.oecd.org Land/gebiedsdeel: OECD Betreft: OECD, branch ...