BEPS

OECD's peer-review report on spontaneous exchange of rulings cover 44 countries including India

OECD releases the first peer review on BEPS Action 5 (minimum standard) on spontaneous exchange of tax rulings such as advance pricing agreements (APAs), permanent establishment (PE) rulings, related party

Dec 04, 2017

OECD's additional CbCR guidance covers fair value accounting, M&A & shorter financial periods

The Inclusive Framework on BEPS releases additional guidance on five areas to give certainty to tax administrations and MNE Groups on the implementation of Country-by-Country (CbC) Reporting under BEPS Action 13; The additional

Nov 30, 2017

OECD’s 2016 statistics reveal TP cases account for 50%+ of MAP inventory

OECD releases mutual agreement procedure (MAP) statistics for 2016 including data from over 65 jurisdictions; States that the 2016 statistics are for the first time reported under the new agreed

Nov 28, 2017

OECD publishes updated TP-profiles for 31 countries reflecting legislation/practices changes post BEPS

OECD publishes updated versions of transfer pricing country profiles (TPCP), reflecting the current TP legislation and practices of 31 participating countries (list does not include India); The country profiles contain

Nov 07, 2017

OECD tax talks highlight MLI matching results, public consultation on digitisation

OECD’s Tax Talks seventh session provides an update on next steps on challenges of digitized economy, MLI, key findings of Action 5 progress report on harmful tax practices, OECD 2017 update

Oct 23, 2017

Stakeholders apprehend additional guidance on PE-profit attribution would increase uncertainty & double taxation

OECD releases public comments on discussion draft providing additional guidance on attribution of profits to Permanent Establishments (‘PE’) under BEPS Action 7, stakeholders seek greater clarity and certainty; BEPS Monitoring Group

Oct 11, 2017

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