OECD

The OECD today published the condensed version of the  2017 edition of the OECD Model Tax Convention, used by many nations when negotiating bilateral tax treaties. Among other revisions, the latest version . . .

The OECD today released an updated list of automatic exchange relationships established between tax authorities to implement country-by-country reporting under Action 13 of the OECD/G20 base erosion profit shifting (BEPS) plan. The OECD also announced activation of automatic . . .

The OECD today released two discussion drafts on international tax standards that deal with allocating multinational corporation profits between tax jurisdictions: guidance on the attribution of profits to permanent establishments (PEs) and proposed revisions to guidance on profit splits under the OECD . . .

The OECD Forum on Tax Administration, comprised of the heads of 50 tax administrations, announced September 29 that it will undertake new projects designed to increase the use of joint tax audits of multinational firms and improve tax authorities’ ability to determine if there . . .

Andrew Hickman, consultant and former OECD Transfer Pricing Unit Head, writes that the OECD should improve the transfer pricing guidelines on intragroup services by reducing the number of group companies allocated low value centralised services, removing the benefits test, and providing guidance on high value services. . . .

A coalition of 127 nations known as the “Inclusive Framework on BEPS” has given the OECD the green light to further develop . . .

The OECD on June 28 published 77 responses to its request for suggestions on how to improve the OECD transfer pricing guidelines for multinational corporations, with 51 comments addressing . . .