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US transfer pricing lawyers Robert Feinschreiber & Margaret Kent examine a guidance note, released last week by the UN’s Committee of Experts on International Cooperation in Tax Matters, which concerns transfer pricing issues associated with extractive industries, specifically mining and mineral extraction and oil and natural gas production . . .
The UN's Committee of Experts on International Cooperation in Tax Matters (UN Committee), during meetings held last week, released its revised and updated 2017 United Nations Practical Manual on Transfer Pricing for Developing . . .
The UN Committee of Experts on International Cooperation in Tax Matters has released several documents outlining proposals that the committee will consider during its 14th session, which began today in New York. The papers reveal that . . .
Andrew Hickman, consultant and former OECD Transfer Pricing Unit Head, writes that the Platform for Collaboration on Tax’s draft toolkit on transfer pricing comparables would be improved if it minimized the prominence of geographic screening and maximized use of financial ratio screening.. . .
The Platform for Collaboration on Tax – a joint initiative of the IMF, OECD, UN, and World Bank Group – on January 24 released a draft toolkit addressing ways that emerging economies can overcome lack of transfer pricing comparable data . . .
The UN Committee of Experts on International Cooperation in Tax Matters (Committee) has released several reports in advance of its annual meeting, slated for October 11--14 in New York, revealing that significant changes to the UN transfer pricing manual and model tax convention are . . .
See: Inter Press Service.
Leaders of the G-7 nations of the US, UK, Canada, France, Japan, Germany, and Italy, following their meeting in Ise-Shima, Japan, vowed to "lead by example" by implementing the OECD/G20 base erosion profit shifting (BEPS) package in . . .
The International Monetary Fund, OECD, United Nations, and World Bank Group today released a concept note outlining their plan to work together to help governments address the tax policy . . .
Kenyan tax official, James Karanja will lead the joint OECD/UN Tax Inspectors Without Borders (TIWB) initiative effective April 11, the OECD announced today. Karanja is assistant manager of the international tax . . .
A new draft chapter on intragroup services for the United Nations Practical Manual on Transfer Pricing for Developing Countries (the UN transfer pricing manual), publicly released last week, differs from OECD guidance on the topic in a few areas, according to . . .
Tax officials from 11 developing nations described the most common practices MNEs use to shift profits out of their countries, obstacles that prevent their countries from stopping these practices, and their reactions to the OECD/G-20 base erosion profit shifting (BEPS) project, responding to a UN request for . . .
The OECD on July 9 launched consultation on a draft paper offering guidance to low income countries on the use of tax incentives for investment. The consultation responds to a G20 Development Working Group's. . .
The UN's Financing for Development Office has released papers authored by prominent international tax professors in preparation for a workshop, “Tax Base Protection for Developing Countries,” to be held on Sept. 23. The workshop is the second of a . . .
The UN’s Financing for Development Office has released the United Nations Handbook on Selected Issues in Protecting the Tax Base of Developing Countries, compiling in one publication ten papers authored by prominent international tax professors . . .
A UN subcommittee is seeking stakeholder comment on a package of draft recommendations designed to assist developing countries formulate policy, craft tax laws, and negotiate tax treaties to meet objectives in taxing the extractive industry. In a November 18 notice . . .
Mauritius on June 23 signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters, the OECD has announced. The country is the 87th signatory to the . . .
Michael Durst has joined the UN Committee of Experts Subcommittee on Natural Resources Taxation, reports the International Centre for Tax and Development (ICTD) in an October 10 release. Durst is an ICTD researcher and writes . . .
The United Nations Conference on Trade and Development (UNCTAD) on March 26 released a draft report that concludes that developing countries are losing about $100 billion every year from MNE tax avoidance through use of offshore hubs. Some 30% of cross-border corporate investment . . .