TRACE Implementation Package announced by the OECD
After years of technical discussions, the Committee on Fiscal Affairs of the OECD approved the TRACE Implementation Package (“TRACE”) at its meeting of 23 January and presented it at the OECD conference on TRACE/FATCA in Paris on 12 February 2013. TRACE, which stands for “Treaty Relief and Compliance Enhancement”, is a regime to allow for
OECD webcast on the BEPS action plan: Update on 2014 deliverables
On January 23 2013 the Organisation for Economic Cooperation and Development held a webcast providing updates and insights into its ongoing Base Erosion and Profit Shifting project. The OECD’s presentation follows the release of its Action plan on Base Erosion and Profit Shifting on July 19 2013, which addressed the perceived flaws in international tax
Highlights and initial comments from the Public Consultation days on the OECD Intangibles Draft
Download 120 business commentators from at least 70 companies (including corporations, consulting firms, law firms and industry organisations) convened in Paris from 12 to 14 November 2012 to discuss three important OECD Discussion Draft topics, including : The Intangibles Draft Safe Harbours Timing Issues PwC was present on this the fourth public consultation on the
The Discussion Draft on Chapter VI of the OECD Guidelines on ‘Intangibles‘: PwC’s observations
Download The highly anticipated Discussion Draft of Chapter VI of the OECD’s Transfer Pricing Guidelines and Related Provisions (the Intangibles chapter), clearly shows that the OECD has made significant progress since they kicked off the project in November 2010. Some of the highlights we discuss are the definitional aspects of intangibles, ownership and entitlement to
