The BEPS Monitoring Group

BEPS Action 14: Make Dispute Resolution Mechanisms More Effective

The BMG has now published its Submission on Dispute Resolution in response to the OECD report under AP14 of the BEPS project.

Action 14BEPS Monitoring GroupJanuary 20, 2015Dispute ResolutionComment

BEPS Action 6: Preventing Treaty Abuse

The BMG has submitted Comments on Treaty Abuse Follow-Up to the OECD proposals under Action 6 of the BEPS Project: Preventing Treaty Abuse.

Action 6BEPS Monitoring GroupJanuary 12, 2015preventing tax treaty abuseComment

Reform of the Criteria for Taxable Presence (Permanent Establishment)

The BMG has published its comments on the OECD proposals on Preventing Artificial Avoidance of Permanent Establishment Status, under Action 7 of the BEPS Project, which deal with the criteria for taxable presence of a foreign company.

Action 7BEPS Monitoring GroupJanuary 12, 2015Comment

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