BEPS

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

Stakeholders urge OECD's revised PSM-guidance to clarify that transactional-PSM not 'default method'

OECD releases compilation of public comments received on the revised guidance on profits splits dealing with the BEPS Actions 8-10 recommendations; BIAC opines it is crucial that the guidance strongly

Oct 10, 2017

OECD releases first peer reviews on minimum standards implementation covering 6 countries

OECD releases Stage I peer review reports on implementation of BEPS minimum standards covering 6 countries viz. Belgium, Canada, Netherlands, Switzerland, United Kingdom and United States; OECD highlights that all six jurisdictions performed well in various areas

Sep 26, 2017

OECD updates CbCR guidance covering aggregated vs. consolidated data reporting, JV treatment

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

Jul 18, 2017

OECD releases CbCR implementation status, lists 700+exchange relationships among jurisdictions

OECD marks an important step towards implementation of Country-by-Country Reporting (‘CbCR’) in accordance with the BEPS Action 13 minimum standard, through activations of automatic exchange relationships under the Multilateral Competent Authority Agreement

May 05, 2017

OECD's CBCR peer review to evaluate countries on confidentiality, legal & EOI framework

OECD releases documents outlining terms of reference and methodology which will form basis of peer review process for Action 13 Country-by-Country Reporting (CbCR); Each member country will be assessed against

Feb 03, 2017

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