WTO: Restrictive Trade Measures Continue to Rise in G-20 Economies
From the World Trade Organization website: "The report says that of the 1,244 restrictive measures recorded since the onset of the crisis in 2008, only 282 have been removed. Over the past year, the number...
Posted by DRTP
On 14 November 2014
OECD: Developing Countries to Play Greater Role to Eliminate Tax Avoidance
From the OECD website: "12/11/2014 - The OECD released today its new Strategy for Deepening Developing Country Engagement in the Base Erosion and Profit Shifting (BEPS) Project, which will strengthen their involvement in the decision-making...
Posted by DRTP
On 12 November 2014
IRS: Notice 2014-58 Additional Guidance Under the Codified Economic Substance Doctrine and Related Penalties
Notice 2014-58 Additional Guidance Under the Codified Economic Substance Doctrine and Related Penalties was recently released. It is available here. The economic substance doctrine can find its way into transfer pricing transactions when avoidance is...
Posted by DRTP
On 11 November 2014
BEPS that! Ireland: Here comes the New “Knowledge-Box”
Some new OECD BEPS "work" is going to be required on this one... From the Irish Time (by A Beesley): "Officials examine 6.25% rate for new ‘knowledge box’ scheme Government moves to shore up investment after...
Posted by DRTP
On 7 November 2014
OECD BEPS Action 10: Public Comments Requested
From the OECD website: "03/11/2014 – Action 10 of the Action Plan on Base Erosion and Profit Shifting (BEPS) directs the OECD to develop transfer pricing rules to provide protection against common types of base...
Posted by DRTP
On 3 November 2014