OECD BEPS recent releases
The OECD has, in the past week, published several consultation drafts, with relevant links provided for reference.
The documents include:
Action 8,9,10: Risk, recharacterization
Action 14: Dispute resolution
Action 4: Interest deductions
Action 10: Profit splits
Action 10: Transfer pricing aspects of cross-border commodity transactions
International VAT / GST Guidelines
Click to access discussion-draft-action-10-commodity-transactions.pdf
Click to access discussion-draft-action-10-profit-splits-global-value-chains.pdf
Click to access discussion-draft-action-4-interest-deductions.pdf
Click to access discussion-draft-action-14-make-dispute-resolution-mechanisms-more-effective.pdf
Click to access discussion-draft-oecd-international-vat-gst-guidelines.pdf
The discussion drafts have deadlines for comment in January or February 2015, and all interested parties should review the relevant drafts to submit comments accordingly. Additionally, the documents should be reviewed by all international tax practitioners to understand the trend of these topics, thereby affecting how all countries may be affected, directly or indirectly, by these actions.
Strategizing Multinational Tax Risks 