More OECD BEPS Drafts Released
When are we supposed to celebrate the Holidays... Release of a discussion draft on Action 4 (Interest deductions and other financial payments) Release of a discussion draft on Action 14 (Make dispute resolution mechanisms more...
Posted by DRTP
On 19 December 2014
OECD: Drafts for Public Commentary on the Use of Profit Splits, Cross-Border Commodity Transactions and International VAT/GST Guidelines Released
It has been a busy week at the OECD: Release of discussion draft on the use of profit splits in the context of global value chains as part of the work on BEPS Action 10...
Posted by DRTP
On 18 December 2014
OECD: BEPS Webcast #5 is Now Online
BEPS Webcast #5 is available here. Some highlights: Supplementary report on action #1 (digital economy) is due in 2015. Hybrid mismatch arrangements final report and transitional rules and commentary expected in September 2015. Report on...
Posted by DRTP
On 16 December 2014
Canada’s 2015 Budget: Report of the Standing Committee on Finance
This Report of the Standing Committee on Finance has recently been released. Not much is said or suggested about international taxation in spite of the BEPS initiative going on. The report highlights that the federal...
Posted by DRTP
On 13 December 2014
BEPS: UK joining the fray on CbC reporting
See the UK Diverted Profits Tax Proposal that would be effective on April 2015 here. More on UK transfer pricing regime is available on RBRT's Europe resources page here. Robert Robillard, CPA, CGA, MBA, M.Sc....
Posted by DRTP
On 12 December 2014