OECD–MNE Tax

Americas

OECD’s Gurría warns of trade wars should digital tax deal fail: BBC News→

June 12, 2020

Americas

US continues to block digital tax agreement, French minister says: Isabel Gottlieb / Bloomberg Tax→

June 12, 2020

Taxing offshore indirect transfers, the Platform’s new toolkit

June 10, 2020

Francesca Amaddeo, a Researcher at the Tax Law Competence Centre (SUPSI), Manno, Switzerland writes about the Platform for Collaboration on Tax’s June 4 toolkit on taxation of offshore indirect transfers . . .

Featured News

Bringing clarity to documenting intercompany financing during a pandemic

June 9, 2020

Harold McClure, a New York, economist, discusses appropriate transfer pricing documentation of financial transactions in the light of the market volatility created by the COVID-19 pandemic. . .

Americas

Professor advocates worldwide digital tax based on country-specific income thresholds but subject to a worldwide de minimis amount: Assaf Harpaz / SSRN→

June 8, 2020

Asia-Pacific

Thailand signs Multilateral Convention on Mutual Administrative Assistance in Tax Matters: OECD→

June 3, 2020

Americas

US to investigate digital services taxes in India, Brazil, Turkey, Indonesia, the European Union, five EU countries

June 2, 2020

The Office of the US Trade Representative (USTR) today announced that it has initiated an investigation into digital services taxes proposed or adopted in . . .

Africa

Countries still can’t agree on update to multinational group taxation rules, OECD official says

May 21, 2020

The 137 countries that make up the “Inclusive Framework on BEPS” are having a difficult time reaching agreement on an update to the global rules for allocating multinational group profits among nations, according to Pascal Saint-Amans, OECD Center for Tax Policy and Administration. Saint-Amans warned. . .

Costa Rica

OECD invites Costa Rica to join as 38th member: OECD→

May 20, 2020

Asia-Pacific

BEPS MLI to enter to force for Czech Republic, Korea

May 13, 2020

The OECD today announced that the Czech Republic and Korea have deposited their . . .

Featured News

First Look: OECD consults on review of country-by-country reporting scheme for multinationals

May 13, 2020

The OECD today wrapped up a two-day public consultation reviewing the country-by-country reporting scheme for multinational groups. The meeting, held remotely via . . .

Digital Economy

Professor estimates pillar 1 amount A amounts based on OECD forumla: Allison Christians / SSRN→

May 5, 2020

Asia-Pacific

Indonesia joins BEPS MLI to fight tax avoidance

May 4, 2020

Indonesia on April 28 deposited its instrument of ratification for . . .

Americas

Colombia officially joins OECD as 37th member: Modern Diplomacy→

May 4, 2020

Digital Economy

OECD officials note disagreement over digital tax update, reveal plans for tax and transfer pricing guidance

May 4, 2020

The 130+ countries that make up the “Inclusive Framework on BEPS” still aim to reach consensus by the end of 2020 on updated rules for taxing multinational groups; however, disagreement has emerged regarding whether. . .

Inclusive Framework on BEPS

Professor argues that BEPS project altered international tax decisionmakers, agenda, norms, legal forms allowing current action on allocation issues: Ruth Mason / SSRN→

April 29, 2020

Africa

COVID-19 and the future of Pillar one

April 22, 2020

Oliver Treidler, CEO, TP&C GmbH, Berlin, considers how the COVID-19 crisis will likely affect global negotiations to reform the taxation of multinational groups, noting that a delay could give transfer pricing practitioners time to formulate an alternative, updated, concept of value creation to replace Pillar one’s formulaic elements . . .

CIAT

Updated summaries (April 21) of tax administration responses to COVID-19 published: CIAT, IOTA & OECD→

April 22, 2020

G20 finance ministers agree to continue work on taxation of digital economy

April 17, 2020

G20 finance ministers and central bank governors, in a communique following their April 15 virtual meeting, said that . . .

New OECD report addresses how tax and fiscal policy can respond to coronavirus crisis: OECD→

April 16, 2020

Digital Economy

COVID-19 will affect developing nations’ role in global digital tax negotiations: Rasmus Corlin Christensen / ICTD→

April 15, 2020

Digital Economy

Comments released on OECD model rules requiring reporting by digital platforms to assist tax administration

April 15, 2020

The OECD today released comments received in response to draft model rules that would require platform operators to report on income . . .

Africa

OECD issues welcome guidance on tax treaty issues arising from the COVID‑19 crisis

April 13, 2020

Jian‑Cheng Ku, Gabriël van Gelder, and Mehdi el Manouzi of DLA Piper Nederland N.V., Amsterdam, discuss April 3 guidance released by the OECD Secretariat addressing how governments should apply standard tax treaty provisions when multinational group taxpayers or their employees are forced to change their behavior to comply with COVID‑19 travel restrictions and quarantines . . .

Austria

OECD publishes reports on cross-border tax dispute resolution Austria, France, Germany, Italy, Liechtenstein, Luxembourg, Sweden

April 10, 2020

The OECD on April 9 published stage 2 reports approved by the “Inclusive Framework on BEPS,” an OECD-led body of 135+ countries, that assess the cross border tax dispute resolution procedures . . .

Featured News

OECD lists tax policy measures enacted by 90 countries in response to COVID-19 pandemic

April 8, 2020

The OECD Secretariat has published a spreadsheet listing more than . . .

Featured News

First Look: OECD considers impact of COVID-19 mobility restrictions on tax treaties

April 4, 2020

The OECD Secretariat on April 3 issued guidance on how countries’ restrictions on mobility due to the COVID-19 pandemic affect . . .

Americas

OECD should pause digital tax negotiations, US business group says

March 31, 2020

In a letter to Treasury Secretary Steven Mnuchin, the United States Council for . . .

Multinational

OECD Forum on Tax Administration document sets out country actions taken to support taxpayers during coronavirus emergency: OECD→

March 31, 2020

Africa

OECD releases 79 public comments responding to review of country-by-country reporting scheme

March 9, 2020

The OECD today released 79 comment letters it received in response to its consultation on a 2020 review of the country-by-country reporting rules . . .

Europe

Portugal adopts BEPS multilateral instrument to fight tax avoidance

March 5, 2020

Portugal has deposited its instrument of ratification of . . .

Europe

Irish minister says he still needs to be convinced of the need for a coordinated minimum tax on multinational group income: Minister Paschal Donohoe / Irish Tax Institute→

March 4, 2020

Americas

OECD releases reports assessing tax dispute resolution in Brunei Darussalam, Curaçao, Guernsey, Isle of Man, Jersey, Monaco, San Marino, Serbia: OECD→

February 24, 2020

Digital Economy

G20 finance ministers say “unified approach” should be basis for negotiating updated tax rules for multinationals

February 23, 2020

G20 finance ministers and central bank governors, at their meeting in Riyadh, Saudi Arabia, held February 22–23, said they welcomed recent progress made by countries toward reaching . . .

More News

OECD asks for comments on model rules requiring reporting by platform operators

February 19, 2020

The OECD Committee on Fiscal Affairs (CFA) today asked for public comments . . .

Africa

Extending transfer pricing benchmarking’s geographic scope: some thoughts on the TPED study

February 18, 2020

Oliver Treidler, CEO of TP&C GmbH, Berlin, comments on a December study published by the Transfer Pricing Economists for Development (TPED) that presents a new framework for selecting and adjusting foreign comparables . . .

Featured News

The final OECD transfer pricing guidelines for financial transactions: what has changed?

February 18, 2020

Casimir Leuridan and Melanie Beirens of Zanders, Belgium, analyze the long-awaited OECD transfer pricing guidance on financial transactions, released February 11 . . .

Americas

Impact of global tax reform effort remains unclear, senior congressional staff members say

February 18, 2020

It is unknown whether the proposed update the international system for taxing multinationals, advanced by the OECD, will benefit or harm US interests, senior staff to Congress’ tax-writing committees said at Tax Council Policy Institue conference, held in Washington DC . . .

Digital Economy

OECD impact analysis shows that proposed digital tax reform won’t generate meaningful tax revenue, particularly for developing countries, NGO says: ICRICT→

February 17, 2020

Digital Economy

OECD Secretariat report summarizes international tax issues for G20 finance ministers meeting with focus on digitalization, tax transparency, BEPS, capacity building: OECD→

February 17, 2020

Emma Hinson Sims on The Pillar One blueprint — the potential future of international taxation and transfer pricing: “HAPPY BIRTHDAY TO A VERY SMART, BEAUTIFUL, YOUNG LADY ON JANUARY 13TH.” January 6 ,2024

David Valdez on US Tax Court resolves Whirlpool tax dispute involving Mexican maquiladora structure: “Greetings Whirlpool Mexico, I’m trying to contact someone involved with the decision making for transportation from all of your Mexican…” October 20 ,2023

Jose Dominguez on The new US international tax rules: what you need to know about GILTI, FDII, BEAT etc.: “Very informative article. Question. Do you have a software to compute these US International Calcs to make them in house?” April 12 ,2023

Ciro César Soriano de Oliveira on Danish High Court rules on beneficial ownership of dividends for tax purposes: “Dear Ms Susi, This article is immensely clarifying. I’d like to know whether Danish Supreme Court has already granted its…” March 24 ,2023

Ciro César Soriano de Oliveira on Danish High Court rules on beneficial ownership of dividends for tax purposes: “Dear Ms. Susi, This article is very clarifying. I wonder whether Danish Supreme Court has already granted its decision referred…” March 24 ,2023

May 19 – 20	Tax Council Policy Institute Conference	Washington, D.C.
May 19 – 20	IFA Second European Region Conference	Milan, Italy
May 24	IFA Webinar Series Pillar Two: An Update	Virtual Event
Sept. 4 – 8	IFA Congress	Berlin