BEPS webcast series: A focus on treaty benefits
The OECD recently released its discussion draft on the use of treaty benefits in inappropriate circumstances. In response to this draft, part of the Base Erosion and Profit Shifting (BEPS) Action Plan, we will hold another webcast in our series, exploring the OECD’s Coordinated Action Plan on BEPS. Date: 7 April 2014 Time: 12:00 pm
PwC BEPS webcast: A focus on hybrid mismatch arrangements (27 March)
Date: 27 March 2014 Time: 12:00 pm to 1:00 pm ET Duration: 60 minutes (including Q&A) Click here to register With the 19 March 2014 release of the discussion draft on Action 2 (Neutralise the effects of hybrid mismatch arrangements) of the Base Erosion and Profit Shifting (BEPS) Action Plan, we continue our series of
OECD – Paper on transfer pricing comparability data and developing countries released for comment
On March, 11th 2014, the OECD released a paper on transfer pricing comparability data and developing countries for comment. The paper sets out and briefly discusses four possible approaches to address the concerns over the lack of data on comparables expressed by developing countries. Background OECD and non-OECD countries frequently express concerns about the availability
Panel debate on the changing Belgian TP landscape
On 25 February 2014, a flagship event was held reflecting on the changing transfer pricing (TP) environment in Belgium. Two senior representatives from the Belgian administration and one delegate from the Organisation for Economic Cooperation and Development (OECD) shared interesting insights during a panel debate on how they feel that the Base Erosion and Profit Shifting (BEPS) project
Public comments on the OECD TP documentation and CbC Reporting
On 30 January 2014, the OECD invited comments from interested parties on the Discussion Draft on transfer pricing documentation and country-by-country reporting related to Action point 13 of the BEPS Action Plan. On Monday 03 March 2014, the OECD published the comments received, which will be discussed by Working Party No. 6 of the Committee on
An interview with Pascal Saint-Amans on BEPS
Interview with Pascal Saint-Amans on the progress of the OECD on BEPS.
France introducing new transfer pricing provisions in the 2014 Finance Law
The 2014 Finance Law was adopted by the French Parliament on 19 December 2013 and was published in the French Official Journal on 30 December 2013. Background One of the core objectives of the 2014 Finance Law is to achieve structural balance with regards to public finances and to reinforce the fight against fraud and
PwC’s comments on OECD TP documentation draft and CbC reporting
PwC has released its response to the OECD’s Discussion Draft launched in the context of BEPS Action point 13. Click here to read PwC’s Comments The Discussion Draft was issued on January 30 and comments were due yesterday. A public OECD consultation meeting will follow on May 19. Needless to say that we are monitoring
