Nieuwe ministeriële beschikking rulingpraktijk
[LET OP: deze Ministeriële beschikking is ingetrokken bij Ministeriële beschikking van de 9de mei 2018 (Ministeriële beschikking rulingpraktijk) (P.B. 2018, no. 26)! Klik daarvoor hier en/of hier. Zie hierover ook het artikel in het CFN van 26 juni 2018, nr. 2018/30. En die laatstgenoemde ministeriële beschikking van 9 mei 2018 is ingetrokken bij de Ministeriële regeling met algemene werking, van de 8ste juni 2020 ter uitvoering van artikel 61, vierde lid, ...
OECD releases additional guidance on the attribution of profits to a permanent establishment under BEPS Action 7
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 ...
Public consultation on transfer pricing matters, 6-7 November 2017
The OECD will hold two public consultations on transfer pricing matters, 6-7 November 2017 at the OECD Conference Centre in Paris, France, according to an announcement this week on the website of the OECD. The events will focus on matters covered by two discussion drafts published in June 2017, on which written comments have been invited and which deal with the following issues: Revised Guidance on Profit Splits and: Attribution ...
The Platform for Collaboration on Tax delivers a toolkit to help developing countries address the lack of comparables for transfer pricing analyses and better understand mineral product pricing practices
The Platform for Collaboration on Tax (PCT) – a joint initiative of the International Monetary Fund (IMF), Organisation for Economic Co-operation and Development (OECD), United Nations (UN) and World Bank Group – has published a toolkit names A Toolkit for Addressing Difficulties in Accessing Comparables Data for Transfer Pricing Analyses to provide practical guidance to developing countries to better protect their tax bases, according to an announcement on the website of ...
OECD releases a discussion draft on the implementation guidance on hard-to-value intangibles
On 23 May 2017 the OECD released a discussion draft on the implementation guidance on hard-to-value intangibles described in Chapter VI of the Transfer Pricing Guidelines and invites public comments. For more information, click here. CFN-artikelnr. 20170526-9 BRON: www.oecd.org Land/gebiedsdeel: OECD Betreft: Internationaal belastingrecht, implementation guidance, discussion draft, hard-to-value-intangibles, transfer pricing, TP, Transfer Pricing Guidelines, BEPS, Base Erosion and Profit Shifting, BEPS Action 8 Regeling: OECD discussion draft dated ...
The Platform for Collaboration on Tax invites comments on a draft toolkit designed to help developing countries address lack of comparables for transfer pricing analyses – Comment period extended to 7 April 2017
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. The Platform is now seeking public feedback on that toolkit, which specifically addresses the ways developing countries can ...
