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OECD: Multilateral Instrument to Implement Tax-Treaty BEPS Measures

The OECD has just released a new discussion draft pertaining to the multilateral instrument to implement the tax-treaty related BEPS measures. The OECD explains: "The Request for Input outlines the background and purpose of the...
Posted by DRTP On 1 June 2016

Canada Signs the Multilateral Competent Authority Agreement for the Automatic Exchange of Country-by-Country Reports

The OECD indicated yesterday: "As part of continuing efforts to boost transparency by multinational enterprises (MNEs), Canada, Iceland, India, Israel, New Zealand and the People’s Republic of China signed today the Multilateral Competent Authority agreement...
Posted by DRTP On 12 May 2016

Australia: Diverted Profits Tax Coming Soon

What the BEPS? Tax litigation growth, if nothing else... Significant increase of double tax cases, likely... Some readers will remember that Australia and the UK had formed a "joint working group" last year to explore,...
Posted by DRTP On 11 May 2016

CRA’s Efforts to Combat Tax Avoidance and Evasion

On May 3rd and 5th, the Standing Committee on Finance (Parliament of Canada) conducted some interesting hearings on alleged international tax avoidance and evasion. These hearings can be viewed at length (4 hours) here : http://www.parl.gc.ca/Committees/en/FINA Both...
Posted by DRTP On 9 May 2016

WCO: New Instrument on Transfer Pricing and Customs Valuation

The World Customs Organization explains: "The case study illustrates a scenario where Customs took into account transfer pricing information in the course of verifying the Customs value." The 4-page case study is available here. Robert Robillard,...
Posted by DRTP On 6 May 2016