OECD–MNE Tax

Americas

Tax laws of 12 low-tax countries including BVI, Bermuda, Cayman don’t harm other countries, 131-country group concludes

July 23, 2019

An OECD-led 131-country coalition, known as the “Inclusive Framework on BEPS,” has approved. . .

Digital Economy

International tax rules should recognize value creation from scale, brands, market access, Irish Minister says: Reuters→

May 23, 2019

Asia-Pacific

BEPS multilateral tax treaty to enter into force for Ukraine

August 8, 2019

Ukraine today deposited with the OECD legal documents ratifying . . .

G20

OECD report to G20 leaders highlights new developments in digitalization effort, BEPS implementation, tax transparency: OECD→

June 30, 2019

Digital Economy

G20 finance ministers endorse Inclusive Framework’s work plan for international tax reboot

June 9, 2019

G20 finance ministers and central bank governors at their June 8–9 meeting in Tsukuba, Japan, endorsed a work plan developed by a 129-country coalition called the “Inclusive Framework on BEPS” which provides . . .

Europe

Takeaways from Italy’s new transfer pricing country profile

June 28, 2019

Gian Luca Nieddu of Hager & Partners, Milan area, Italy, discusses the latest version of Italy’s transfer pricing country profile, prepared by Italian Central Revenue, published on the OECD webpage a few days ago, which reflects the agency’s latest views on transfer pricing enforcement . . .

Digital Economy

Professors discuss rational, advantages, and problems of pillar 2 GLOBE proposal: Joachim Englisch & Johannes Becker / SSRN→

June 10, 2019

Multinational

Professor offers alternatives to OECD’s “questionable” hybrid entity mismatch approach: Leopoldo Parada / SSRN→

June 10, 2019

Asia-Pacific

Singapore’s tax treaties with Finland and Guernsey amended by MLI

June 3, 2019

The Inland Revenue Authority of Singapore (IRAS) has announced that amendments to . . .

Albania

Albania joins Inclusive Framework on BEPS to address multinational tax issues

August 8, 2019

The OECD today announced that Albania . . .

Asia-Pacific

India deposits MLI ratification instrument with OECD

June 26, 2019

India deposited with the OECD documents ratifying the Multilateral Convention to Implement . . .

Multinational

Prof offers alternatives to OECD approach to hybrid entity mismatches: Leopoldo Parada / SSRN→

May 16, 2019

Belgium

Belgium deposits MLI ratification instrument with OECD

June 27, 2019

Belgium has deposited with the OECD its instrument ratifying . . .

Americas

Canada ratifies BEPS MLI to fight tax avoidance by multinationals

June 24, 2019

Canada has ratified a multilateral tax treaty developed by more than 100 countries that is designed . . .

More News

OECD announces improvement to MLI matching database

June 18, 2019

The OECD today announced that it has expanded the functionality of a database it provides on its website that is . . .

Asia-Pacific

MLI to enter into force for United Arab Emirates

June 6, 2019

The United Arab Emirates deposited its instrument of . . .

Europe

Gibraltar joins “Inclusive Framework on BEPS” working on multinational group tax issues

July 7, 2019

Gibraltar has joined a coalition of countries working on international tax and transfer pricing issues. . .

Swiss parliament agrees to eliminate bearer shares to avoid OECD tax blacklist: SWI swissinfo.ch→

June 24, 2019

Americas

Agreement reached on OECD transfer pricing guidelines for financial transactions, official says

June 8, 2019

Countries working on new OECD transfer pricing guidelines for financial transactions have reached agreement on virtually all issues associated with the project, The OECD’s Thomas Balco said June 4 at the 2019 OECD International Tax Conference. Balco also provided an update on other OECD transfer pricing projects, including the 2020 review of the country-by-country . . .

Americas

Cayman Island guidance released on economic substance

May 16, 2019

The Cayman Islands government on April 30 . . .

Africa

OECD seeks input on tax dispute resolution in Andorra, Anguilla, Bahamas, Bermuda, BVI, Cayman, Faroe Islands, Macau, Morocco, Tunisia

July 17, 2019

The OECD on July 5 requested taxpayer feedback on the tax treaty dispute . . .

More News

OECD study suggests automatic exchange of information reduced bank deposits in offshore financial centers

June 7, 2019

Preliminary findings of an upcoming OECD study show that automatic exchange of information has reduced cross-border bank deposits in 46 international . . .

Asia-Pacific

Synthesized text of Australia-Singapore tax treaty published: Australian Taxation Office→

May 25, 2019

Americas

US formally asks the EU to “ditch” digital tax

October 22, 2018

Alan Rhode, co-founder of Taxmen.eu, discusses a US Senate Finance Committee letter, released last week, challenging the EU digital services tax, as well the latest positions of EU countries on the controversial proposal . . .

Featured News

OECD discussion draft on transfer pricing for financial transactions avoids key issues

July 19, 2018

Julian Feiner of Dentons, London, analyzes the OECD’s July 3 discussion draft on the transfer pricing aspects of financial transactions, highlighting three issues that warrant further consideration …

More News

OECD releases 2017 model tax treaty

April 24, 2019

The OECD today released the full version of the 2017 edition of the OECD Model Tax Convention . . .

Americas

Grenada joins “Inclusive Framework on BEPS” to fight multinational group tax avoidance

October 26, 2018

Grenada has joined the “Inclusive Framework on BEPS,” becoming the . . .

Featured News

Countries make headway on country-by-country reporting

May 25, 2018

An OECD report released May 24 found that 60 out of 95 countries reviewed have adopted final legislation to require multinationals to file country-by-country reports consistent with . . .

Americas

OECD, EU require Barbados to remove ring-fenced international tax regimes by December 31, Prime Minister says: Katrina King / Barbados Today→

August 27, 2018

Americas

MNEs asked to assess tax treaty MAP in Guernsey, Isle of Man, Jersey, Monaco, San Marino, Serbia, Brunei, Curaçao

February 19, 2019

The OECD today asked multinational taxpayers and their advisors to provide information about their experiences with the tax treaty . . .

Africa

Mauritius signs MLI to combat multinational tax avoidance

July 5, 2017

As expected, Mauritius today signed the the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the MLI). If ratified, Mauritius’ action . . .

Europe

Spain applies MLI to 86 tax treaties, opts for mandatory binding arbitration: EY→

June 15, 2017

Europe

Netherlands deposits MLI ratification instrument with OECD after opting out of PE rule

April 1, 2019

Jian-Cheng Ku and Rhys Bane of DLA Piper Nederland N.V. note that the Netherlands on March 29 deposited its instrument of ratification of the BEPS MLI with the OECD and discuss the clauses that the Netherlands opted to adopt . . .

Featured News

OECD extends comment deadline for international tax consultation on digitalization

February 19, 2019

The OECD today announced that the deadline to provide public . . .

Asia-Pacific

UAE joins “Inclusive Framework on BEPS”

May 16, 2018

The OECD today announced that the United Arab Emirates has become the 116th jurisdiction to join the . . .

Featured News

OECD may design short-term tax fix for digital economy, official says

October 18, 2017

An OECD interim report on tax implications of the digitization of the economy, promised for April 2018, may include discussion of temporary, short-term, tax measures, such as a turnover tax, an OECD official said October 17. Speaking during an OECD . . .

G20

OECD reports to G20 leaders on status of international tax agenda, tax transparency: OECD Secretary-General→

July 5, 2017

Featured News

The lack of transfer pricing comparables: selecting the appropriate box of apples in which to find bananas

March 16, 2017

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.. . .

Americas

British Virgin Islands set to join OECD Inclusive Framework on BEPS

December 19, 2016

The British Virgin Islands will join the OECD/G20 Inclusive Framework, pledging to adopt and work toward the implementation of the minimum international tax standards in the OECD/G20 Base Erosion Profit Shifting . . .

Khaled Al Zaabi on Spanish government proposes digital services tax: “We are seeking assistance with Digital Assets and International Tax Consulting to help Abu Dhabi UAE Oil Company navigate the…” October 24 ,2024

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

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