The OECD has today asked global businesses to assess the mutual agreement procedure (MAP) for resolving tax treaty disputes in Austria, France, Germany, Italy . . .
Davide Anghileri of the University of Lausanne discusses OECD tax guidance, released April 6, which further clarifies the country-by-country reporting rules for large multinational groups . . .
Multinationals, particularly the largest firms, take advantage of profit shifting to low tax rate countries, mismatches between country tax systems, and preferential tax regimes to significantly lower their tax bills, though countries that strengthen their antiavoidance laws may be able . . .
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 . . .
Officials representing 68 countries and jurisdictions on June 7 signed a multilateral instrument to amend their existing tax treaties, adding provisions designed to curtail multinational tax avoidance and strengthen tax dispute resolution . . .
The OECD today announced that Djibouti has pledged to work alongside other nations on the continuing the work of the OECD/G20 base erosion profit . . .
G20 leaders during their summit in Hangzhou, China, held September 4–5 endorsed a proposal setting out objective criteria to be used to identify whether countries are sufficiently tax . . .
Jamaica and Uruguay, on June 1, signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters, becoming the 95th and 96th jurisdictions to join the . . .
The OECD on May 31 issued a request for the public to assist with technical questions associated with the development of a multilateral instrument to be used by countries that wish to implement tax measures . . .
David W. Powell and Kevin Walsh of the Groom Law Group analyze recently issued draft revisions to the OECD Model Tax Convention concerning the tax residence of pension funds, and compare the OECD provisions to those in the updated US model tax treaty. . . .
Countries working on an OECD-led effort to create uniform transfer pricing rules for related-party financial transactions are having a difficult time reaching agreement; thus, a long-awaited OECD draft on the matter, slated for release this summer, will highlight country disagreements rather than propose new . .
The OECD expects to soon release an important update to its Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, tax officials said during a June 26 webinar. Officials also discussed the OECD’s coming release of a discussion draft . . .
The OECD announced June 9 that Botswana has joined the “Inclusive Framework on BEPS,” becoming the framework’s 99th member. The . . .
Australia Treasury has released a discussion paper seeking comments on whether the government should sign . . .
The OECD on September 15 released 27 comment letters responding to a discussion draft designed to assist countries that seek to prevent multinational banks and insurance companies from . . .
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