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-actions-8-9-10-chapter-1-TP-Guidelines-risk-recharacterisation-special-measures.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.
Comments on: "OECD BEPS recent releases" (1)
Reblogged this on Tax Harmony Solutions and commented:
Useful links to new OECD consultation drafts released as part of its Base Erosion and Profit Shifting (BEPS) project are provided in this excellent summary. Thank you, Keith, for your article here.