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Draft toolkit on the art of tax treaty negotiation offers tips for developing countries
Francesca Amaddeo, a researcher at the Tax Law Competence Centre (SUPSI), Manno, Switzerland, writes about a draft toolkit for tax administrations on tax treaty negotiation published on June 29 by the Platform for Collaboration on Tax, which is a joint initiative of the IMF, OECD, UN, and World Bank Group (WBG) . . .
International Monetary Fund
Africa
Digital Economy
OECD director, tax experts, explore proposed “unified approach to pillar one” for taxing multinational groups
Julie Martin, managing editor at MNE Tax, discusses the sixth annual Tax Sunday event, held October 20 in Washington, D.C., where the OECD Secretariat’s proposed “unified approach to pillar one” was addressed by OECD tax director, Pascal Saint-Amans and other leading tax experts from government organizations, civil society, business, and academia . . .
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The lack of transfer pricing comparables: selecting the appropriate box of apples in which to find bananas
Andrew Hickman, consultant and former OECD Transfer Pricing Unit Head, writes that the Platform for Collaboration on Tax’s draft toolkit on transfer pricing comparables would be improved if it minimized the prominence of geographic screening and maximized use of financial ratio screening.. . .
Asia-Pacific
Comments released on tax guidance addressing offshore indirect asset transfers
18 comment letters – including letters from the governments of India and China — were released today responding to a draft “toolkit” designed to help developing countries address the taxation of offshore indirect transfers of assets, a practice used by some multinational corporations for tax avoidance. The guidance was prepared by “Platform for Collaboration on Tax,” a joint effort of the IMF, UN, OECD, and . . . .
Multinational
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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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New ‘toolkit’ addresses lack of transfer pricing comparables
The “Platform for Collaboration on Tax” – a joint initiative of the IMF, OECD, UN, and the World Bank – today published the final version of a toolkit designed to provide developing . . .
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IMF, OECD, UN, and Word Bank Group to jointly work on multinational business tax issues
The International Monetary Fund, OECD, United Nations, and World Bank Group today released a concept note outlining their plan to work together to help governments address the tax policy . . .
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G7 leaders pledge to steadily adopt BEPS international tax measures
Leaders of the G-7 nations of the US, UK, Canada, France, Japan, Germany, and Italy, following their meeting in Ise-Shima, Japan, vowed to “lead by example” by implementing the OECD/G20 base erosion profit shifting (BEPS) package in . . .
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World Bank publishes transfer pricing handbook for developing countries
Joel Cooper of DLA Piper discusses a new World Bank handbook designed to assist developing country tax administrations with the implementation of transfer pricing rules. . .
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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 . . .
Multinational
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