OECD

OECD today updated its guidance on country-by-country reporting for multinationals, providing clarifications to . . .

The OECD today released guidance on the attribution of profits to permanent establishments (PEs), reflecting changes made to the PE standards in the final report to Action 7 of the OECD/G20 base erosion profit shifting (BEPS) plan and to Article 5 of the . . .

The OECD on October 25 released public comments from 52 individuals and groups on the design of new international tax rules for digital firms. The comments aim to help an OECD task force prepare an interim report on the issue, to be presented to G20 finance ministers in April 2018. It is widely acknowledged that the current . .

The OECD today released 107 comment letters, mostly from business representatives, that respond to two OECD discussion drafts providing for common tax rules to be used to allocate multinational corporation profits among the countries in which they operate. Fifty-five comment letters relate to the OECD’s proposed revisions to its transfer pricing . . .

The OECD today released its long-awaited discussion draft on the transfer pricing aspects of financial transactions. Countries are having a difficult time reaching agreement on these issues; thus, as expected, the draft guidance . . .

The OECD today announced that the “Inclusive Framework on BEPS” a coalition of over 100 countries, has updated its guidance on country-by-country reporting by multinationals. The guidance is used by countries in . . .