Strategizing International Tax Best Practices – by Keith Brockman

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

http://www.oecd.org/ctp/transfer-pricing/discussion-draft-action-10-commodity-transactions.pdf

http://www.oecd.org/ctp/transfer-pricing/discussion-draft-action-10-profit-splits-global-value-chains.pdf

http://www.oecd.org/ctp/aggressive/discussion-draft-action-4-interest-deductions.pdf

http://www.oecd.org/ctp/dispute/discussion-draft-action-14-make-dispute-resolution-mechanisms-more-effective.pdf

http://www.oecd.org/ctp/transfer-pricing/discussion-draft-actions-8-9-10-chapter-1-TP-Guidelines-risk-recharacterisation-special-measures.pdf

http://www.oecd.org/ctp/consumption/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)

  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.

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