OECD releases updated guidance on developing countries' difficulties in accessing comparables

Platform for Collaboration on Tax (a joint initiative of the IMF, OECD, UN and World Bank Group) publishes updated toolkit (following comments on a consultation draft) to help developing countries address the

Jun 23, 2017

OECD appoints Tomas Balco as Head of Transfer Pricing Unit

OECD appoints Mr. Tomas Balco as Head of the Transfer Pricing Unit in the Centre for Tax Policy and Administration

Jun 23, 2017

OECD releases BEPS discussion drafts on PE profits attribution & transactional profit splits

OECD releases new/revised BEPS discussion drafts on PE profits attribution, transactional profit splits; Revises drafts issued in July 2016.

Jun 22, 2017

Australia issues draft risk-based compliance guideline for related party financing arrangements

Australian Taxation Office (‘ATO’) issues a draft practical compliance guideline which sets out its administration approach in respect of cross-border (inbound and outbound) related party financing arrangements; The guideline provides

May 24, 2017

America executes 86 APAs in 2016, Indian bilateral applications dominate US filings

US IRS issues statutory report on Advance Pricing and Mutual Agreement Program (APMA Program) for calendar year 2016, highlights signing of 86 APAs (21 unilateral and 65 bilateral); 34% of

Apr 03, 2017

New Zealand proposes interest rate cap on related loans, rule targeting PE avoidance

New Zealand releases 3 discussion documents seeking submissions on a package of measures to counter BEPS, namely, i) Transfer pricing and permanent establishment (“PE”) avoidance, ii) Strengthening interest limitation rules

Mar 14, 2017