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 . . .
A new draft chapter on intragroup services for the United Nations Practical Manual on Transfer Pricing for Developing Countries (the UN transfer pricing manual), publicly released last week, differs from OECD guidance on the topic in a few areas, according to . . .
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. . . .
There appears to be no slow down in OECD activity even though work on the base erosion profit shifting (BEPS) deliverables is complete, Robert Stack, Treasury Deputy Assistant Secretary . . .
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 . . .
Joel Cooper of DLA Piper, London, follows up his report from last week, analyzing the newly-released text of WCO guidance on the use of a transfer pricing studies employing the TNMM method to prove customs values. . .
Davide Anghileri of the University of Lausanne, an MNE Tax contributing editor, discusses a meeting of the UN Committee of Experts on International Cooperation in Tax Matters, held in Geneva 17– 20 October, where new committee co-chairs were elected and subcommittee assignments were set, including assignments for a new subcommittee on the digitization of the economy . . .
Duff & Phelps, a global valuation and corporate finance advisor firm, announced May 16 that it has acquired Quantera Global Asia Holding, a transfer pricing . . .
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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