BEPS Australia: CbC Reporting Exposure Draft
The Australian Treasury recently released its "Exposure Draft" with respect to Country-by-country reporting. Complete documentation is available here. Key documents include: Exposure Draft - Country by Country Explanatory Material - Country by Country Exposure Draft...
Posted by DRTP
On 12 August 2015
We Can Be Friends: USA and India Sign Framework Agreement
The Economic Times recently reported: "NEW DELHI: India and the US have resolved 35 transfer pricing disputes in different segments of the information technology industry and another 100 are likely to be settled in the...
Posted by DRTP
On 11 August 2015
Australia Paving the Way for the Future? Effective Tax Borne Methodology
From the Australian Taxation Office (ATO) website: "Pilot to test our Effective Tax Borne methodology We have developed an Effective Tax Borne (ETB) methodology and have started a pilot with businesses to test and determine...
Posted by DRTP
On 10 August 2015
OECD: Global Standard for Automatic Exchange of Financial Account Information
The OECD released 3 documents on the matter today: "Common Reporting Standard Implementation Handbook (the CRS Handbook): this first edition provides practical guidance to assist government officials and financial institutions in the implementation of the...
Posted by DRTP
On 7 August 2015
OECD: “Building Tax Culture, Compliance and Citizenship”
This brand new publication by the OECD is somehow fascinating... OECD/FIIAPP (2015), Building Tax Culture, Compliance and Citizenship: A Global Source Book on Taxpayer Education, OECD Publishing, Paris. DOI: http://dx.doi.org/10.1787/9789264205154-en The OECD explains: "Now more than ever,...
Posted by DRTP
On 6 August 2015