Comments on various OECD’s Discussion Drafts
Comments on numerous OECD's Discussion Drafts have recently been released: Comments on the BEPS discussion drafts on the Attribution of Profits to Permanent Establishments and the Revised Guidance on Profit Splits are available here: http://www.oecd.org/tax/public-comments-received-on-beps-discussion-drafts-on-attribution-of-profits-to-permanent-establishments-and-revised-guidance-on-profit-splits.htm Comments on...
Posted by DRTP
On 9 September 2016
OECD: Comments on DD for the Development of a Multilateral Instrument
The OECD has recently released the Public comments received for the discussion draft on the development of a multilateral instrument to implement the tax treaty related BEPS measures. These comments pertain to the Request for...
Posted by DRTP
On 5 July 2016
OECD: BEPS Changes to Chapter IX of the OECD TP Guidelines
The OECD released Conforming Amendments to Chapter IX of the OECD Transfer Pricing Guidelines (available here). Comments on these amendments may be submitted by August 16, 2016 keeping in mind the following, as indicated by the...
Posted by DRTP
On 5 July 2016
OECD: Discussion Drafts on Attribution of Profits to PE and Revised Guidance on PSM
Two discussion drafts were released on July 4, 2016 by the OECD: Attribution of Profits to Permanent Establishments, "which deals with work in relation to Action 7 ("Preventing the Artificial Avoidance of Permanent Establishment Status") of...
Posted by DRTP
On 5 July 2016
USA: Form 8975, Country-by-Country Report
The complete US Regulations on country-by-country reporting "contains final regulations that require annual country-by-country reporting by certain United States persons that are the ultimate parent entity of a multinational enterprise group. The final regulations affect...
Posted by DRTP
On 4 July 2016