BEPS Webcast – A focus on the digital economy, 17 April 2014
The OECD recently released its discussion draft focused on the digital economy as part of the Base Erosion and Profit Shifting (BEPS) Action Plan. In response to this draft, we will hold another webcast in our series of BEPS related webcasts. Please join us on 17 April where we will review the latest discussion draft
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
OECD releases two discussion drafts on hybrid mismatch arrangements
The two draft reports released on 19 March 2014 by the OECD call for the introduction of both domestic rules and amendments to the OECD Model Tax Convention to neutralize the effect of hybrid mismatch arrangements. The recommendations of the OECD on hybrid mismatch arrangements result from Action 2 of the Action Plan on Base
OECD releases discussion draft on the use of treaty benefits in inappropriate circumstances
This OECD report calls for a very significant rewrite of both the OECD Model Tax Convention and the Commentary, including a US-style Limitation of Benefits (LoB) article as well as a main purpose anti-abuse rule. A variety of other anti-abuse measures are also proposed. If the recommendations are widely adopted, they will undoubtedly reduce treaty
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.
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
