OECD: Guidance on the Implementation of Country-by-Country Reporting
The OECD has just released its "Guidance on the Implementation of Country-by-Country Reporting". CbC reporting is one of the cornerstone of the BEPS initiative. The Communiqué explains that: "A key pillar of the project focused...
Posted by DRTP
On 29 June 2016
What the BEPS? Brexit!
Obviously Brexit is rattling the EU today (and the world). Financial markets are (likely temporarily) in a free fall. This shall pass... The British pound is getting hammered. This too shall pass... On the tax front,...
Posted by DRTP
On 24 June 2016
BEPS: “Assume a Can Opener”…
"Assume a can opener", says the economist stuck on a desert island with his tuna can (The Money Game, Adam Smith)... BEPS and CCCTB fans alike are nowadays rejoicing: "assume fair taxation"... In the latest version of the...
Posted by DRTP
On 22 June 2016
BEPS Rules Now Officially Part of the OECD Transfer Pricing Guidelines
The OECD recently indicated: "On 23 May 2016, the OECD Council approved the amendments to the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations ("Transfer Pricing Guidelines"), as set out in the 2015 BEPS...
Posted by DRTP
On 20 June 2016
ICC: What the BEPS?
The International Chamber of Commerce recently indicated: "[ICC] recognizes the efforts of an increasing number of tax authorities to revise their tax policies in response to the international guidelines outlined in the G20 mandated Organisation...
Posted by DRTP
On 6 June 2016