The BEPS Monitoring Group

Posts tagged OECD request for comments

Comments on BEPS Action 7: Revised Discussion Draft on Preventing Artificial Avoidance of Permanent Establishment Status

Under international tax rules, whether a foreign company can be taxed on profits earned from activities in a country depends on whether it has a Permanent Establishment (PE).

Action 7BEPS Monitoring GroupJune 16, 2015multinational companies, OECD request for comments, tax avoidance schemes, tax evasion and avoidance, taxationComment

Comments on BEPS Action 6: Prevent Treaty Abuse

The BMG has now published its comments on the Revised Discussion Draft under Action 6, Prevent Treaty Abuse.

Action 6BEPS Monitoring GroupJune 16, 2015BEPS, BMG, multinational companies, OECD request for comments, tax evasion and avoidance, taxationComment

Submission on Transfer Pricing Treatment of Cost Contribution Arrangements

The BMG has submitted its comments on the proposals under the BEPS Project Action 8 for Revisions to Chapter VIII of the Transfer Pricing Guidelines on Cost Contribution Arrangements.

Action 8BEPS Monitoring GroupMay 29, 2015multinational companies, OECD request for comments, tax evasion and avoidance, Transfer PricingComment

Analysis of Data on BEPS

The BMG has submitted its Comments on Action 11 Analysis of BEPS to the OECD/G20.

Action 11BEPS Monitoring GroupMay 13, 2015BEPS, BMG, data, multinational companies, OECD request for comments, tax evasion and avoidanceComment

Harmful Tax Practices: Agreement on the Modified Nexus Approach

We have now published our submission in response to the consultation on the ‘modified nexus approach‘ under the BEPS Action Point 5 on Harmful Tax Practices.

Action 5BEPS Monitoring GroupFebruary 23, 2015BEPS, BMG, harmful tax practices, multinational companies, OECD request for comments, tax breaks, tax evasion and avoidanceComment

Transfer Pricing Aspects of Cross-Border Commodity Transactions

We have now published our submission to the consultation on BEPS Action Point 10 Transfer Pricing Aspects of Cross-Border Commodity Transactions.

Action 10BEPS Monitoring GroupFebruary 10, 2015BEPS, BMG, multinational companies, OECD request for comments, tax evasion and avoidance, taxation, Transfer PricingComment

Limitation of Interest Deductions

We have now published our submission in response to the consultation on BEPS Action Point 4 Interest Deductions.

Action 4BEPS Monitoring GroupFebruary 10, 2015BMG, multinational companies, OECD request for comments, tax evasion and avoidance, taxation, Transfer PricingComment

Transfer Pricing: Risk, Recharacterization, and Special Measures

We have now published our submission in response to the consultation on BEPS Action Points 8, 9 & 10 Revisions to Chapter I of Transfer Pricing Guidelines (including Risk, Recharacterization, and Special Measures).

Action 10, Action 8, Action 9BEPS Monitoring GroupFebruary 10, 2015BEPS, BMG, multinational companies, OECD request for comments, tax evasion and avoidance, Transfer PricingComment

The Use of Profit Splits in the Context of Global Value Chains

We have now published our submission in response to the consultation on BEPS Action 10: The Use of Profit Splits in the Context of Global Value Chains.

Action 10BEPS Monitoring GroupFebruary 10, 2015BEPS, BMG, multinational companies, OECD request for comments, tax evasion and avoidance, Transfer PricingComment

Monitoring measures to end base erosion and profit shifting by transnational corporations