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2017 UN transfer pricing manual released, changes approved for model tax treaty
The UN’s Committee of Experts on International Cooperation in Tax Matters (UN Committee), during meetings held last week, released its revised and updated 2017 United Nations Practical Manual on Transfer Pricing for Developing . . .
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OECD: peer review for BEPS minimum standards released
The OECD today released documents to implement peer review of countries’ compliance with minimum standards devised under OECD/G20 base erosion and profit shifting (BEPS) Action 13, dealing with country-by-country reporting, and . . .
Africa
Senegal signs multilateral agreements to fight tax avoidance and evasion
Senegal on February 4 signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters, becoming the 93rd jurisdiction to sign the document, and the Multilateral Competent Authority Agreement for the automatic exchange of Country-by-Country . . .
International Monetary Fund
Americas
Africa
Multinational
Africa
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Americas
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G7 finance ministers open to tackling tax challenges of digitalization
G7 finance ministers and central bank governors, following their May 12–13 meeting in Bari, Italy, said they may be able to back policy measures designed to ensure that tax challenges associated with the digitalization of . . .
Multinational
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Transfer pricing toolkit for developing countries jointly released by IMF, OECD, UN, Word Bank Group
The Platform for Collaboration on Tax – a joint initiative of the IMF, OECD, UN, and World Bank Group – on January 24 released a draft toolkit addressing ways that emerging economies can overcome lack of transfer pricing comparable data . . .
Europe
Germany’s Martin Kreienbaum to chair OECD Committee on Fiscal Affairs
Martin Kreienbaum, Director General of International Taxation at the Federal Ministry of Finance, has been selected to chair the OECD Committee on Fiscal (CFA) affairs, the OECD. . .
Multinational
Asia-Pacific
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OECD consults on tax treaty benefits for non-CIV funds under BEPS rules
The OECD has requested taxpayer input on how to apply rules on entitlement to tax treaty benefits to non-CIV funds, which are investment vehicles . . .
Multinational
Africa
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Improving the OECD transfer pricing guidance on intragroup services
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. . . .
Africa
17 nations placed on EU blacklist of tax havens
Davide Anghileri of the University of Lausanne discusses the EU’s tax blacklist, released December 5, which identifies 17 “non-cooperative jurisdictions” and warns many others that they could be listed in the future if they do follow through with commitments to improve specified aspects of their tax regimes . . .
Americas
Tax officials crafting plan to jointly identify large multinationals with low risk of tax avoidance
Eight countries are working on a new program to jointly review large multinationals’ tax affairs and, if appropriate, provide assurances to the multinational that it will not likely be audited in those jurisdictions with respect to specific tax risks, officials said June 6 in Washington at a conference sponsored by the OECD, USCIB, . . .
Asia-Pacific
EU, China sign customs cooperation agreement
The European Union and China on June 2 signed a customs cooperation agreement covering the years 2018–2020, providing the priorities for EU-China customs cooperation, writes Davide Anghileri . . .
G20
Multinational
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OECD releases discussion draft on group ratio rule for tax deductiblity of MNE interest payments
The OECD on July 11 released a discussion draft requesting stakeholder feedback on issues associated with drafting model tax guidance on a group ratio rule for use by countries that wish to address multinational corporation tax . . .
Asia-Pacific
New Zealand to enhance tax laws to combat MNE tax avoidance
New Zealand intends to introduce hybrid mismatch rules and will consult on new rules to prevent multinational corporations from stripping profits out of the country through excessive. . .
Asia-Pacific
Singapore joins BEPS project to fight multinational corporation tax avoidance
Singapore today announced that it will participate in the OECD/G20 base erosion profit shifting (BEPS) plan, adopting BEPS minimum standards, including country-by country. . .
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