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Tomas Balco appointed head of OECD transfer pricing unit
Tomas Balco has been appointed Head of the Transfer Pricing Unit in the OECD Centre for Tax Policy and Administration, the OECD announced . . .
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OECD draft tackles multinational corporation tax avoidance though payments to branches
The OECD today released a draft report for countries that seek to improve their laws to counteract tax avoidance by multinationals through “branch mismatch structures.” The draft targets situations where a multinational group arranges its affairs to . . .
Asia-Pacific
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G20 finance ministers consider digital economy taxation, crypto-assets, future technologies
G20 finance ministers and central bank governors, during their July 21–22 Buenos Aires, Argentina, meeting reaffirmed their commitment to reach multilateral agreement on the taxation of the digital economy. The ministers also agreed that crypto-assets could be used for tax evasion, endorsed a paper that makes tax policy recommendations . . .
Europe
Europe
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Over 100 countries adopt multilateral convention to close tax treaty loopholes, improve international tax system
On 24 November more than 100 jurisdictions concluded negotiations on a multilateral instrument to swiftly implement a series of tax treaty measures to update the international tax rules and diminish the opportunity for tax avoidance by multinational enterprises, writes Davide Anghileri of the University of Lausanne . . .
Africa
Multinationals asked to assess MAP tax dispute resolution in US, UK, Belgium, Canada, Netherlands, Switzerland
The OECD has today asked international business to report grievances about the mutual agreement procedure (MAP) for resolving cross-border tax disputes in the US, UK, Belgium, Canada, Netherlands, and Switzerland. The OECD seeks responses to a . . .
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US has agreed to country-by-country tax info exchange with 11 countries, OECD says
The United States has so far put in place 11 bilateral competent authority arrangements for the automatic exchange of country-by-country reports, the OECD reported a June 22 release. The US now has . . .
Europe
UK to extend country-by-country tax reporting to partnerships
The UK’s HM Revenue and Customs today announced that it will propose amendments to existing country-by-country reporting regulations applicable to large multinational enterprises to add . . .
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Europe
Europe
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Peer review of OECD and G20 countries shows mixed progress on exchange of private tax ruling information
The OECD today released peer reviews assessing whether 44 countries have met their commitments to disclose information to other countries about the private tax rulings they grant to multinational firms. The commitments, made as a part of 2015 OECD/G20 base erosion profit shifting (BEPS) plan agreements between . . .
Africa
Transfer pricing comparables “toolkit” reflects realities of developing nations, UN official says
A new “toolkit” which considers how developing nations can address a lack of comparables in transfer pricing, released jointly by the UN, OECD, IMF, and World Bank Group last June, reaffirms that the arm’s length approach can work for all nations but is also an imperfect, “not scientifically pure,” document, a UN official said July 18. Michael Lennard . . .
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OECD details peer review plan for BEPS tax treaty abuse minimum standards
The OECD today outlined the peer review process to be used to assess countries’ compliance with minimum standards set out in the OECD/G20 base erosion profit shifting (BEPS) plan on tax . . .
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Business reacts to OECD group ratio rule for multinational corp interest deductions
The OECD on August 25 released 23 comment letters from business groups responding to its request for feedback on a discussion draft on the design of a group ratio rule. The group ratio rule would supplement OECD recommendations on how countries . . .
Americas
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Hong Kong joins BEPS project fight against multinational corp tax avoidance
Hong Kong will join countries involved in the next stage of the OECD/G20 base erosion profit shifting (BEPS) plan as an associate, adopting the BEPS minimum standards and participating in the . . .
Multinational
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The UN transfer pricing manual’s new chapter on financial transactions: the details
Pilar Barriguete and Edland Graci of Duff & Phelps, Spain, offer a detailed analysis of the UN Committee of Experts on International Cooperation in Tax Matters’ April 8 a draft chapter on financial transactions, proposed as an update to the UN Practical Manual on Transfer Pricing for Developing Countries . . .
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Africa
OECD officials discuss international tax and transfer pricing agenda
Tax officials provided an update on international tax and transfer pricing work underway at the OECD Centre for Tax Policy and Administration during an OECD Tax Talks webinar, held October 16. This latest webinar covered a range of topics, including OECD efforts to facilitate global agreement on . . .
