Category: Base Erosion & Profit Shifting

Base Erosion & Profit Shifting / Framework / Jersey / Jurisdiction / Offshore Trusts / Tax Laws

Jersey: Why Jersey – Strong Legal, Regulatory, Transparency And Supervisory Frameworks For Funds, Corporates, Foundations And Trusts

Published by: Mondaq - April 4, 2022

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Base Erosion & Profit Shifting / Intragroup Services / OECD / South Africa / Thin Capitalisation / Transfer pricing

South Africa: Transfer Pricing, Thin Capitalisation And Intra-group Finance Arrangements – SARS Issues Promised Guidance In The Form Of Draft Interpretation Note

Published by: Mondaq - February 21, 2022

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Base Erosion & Profit Shifting / Luxembourg / OECD / Tax Laws / Transfer pricing

Luxembourg: OECD Releases Updated Transfer Pricing Guidelines

Published by: Mondaq - January 24, 2022

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Base Erosion & Profit Shifting / Business / Hong Kong / Multinational Enterprises ("MNEs") / OECD

Hong Kong SAR: What does the latest pillar two rules mean for businesses?

Published by: International Tax Review - January 21, 2022

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Base Erosion & Profit Shifting / Multinational Enterprises ("MNEs") / OECD / Tax Laws / Transfer pricing

OECD transfer pricing guidelines get first update in five years

Published by: MNE Tax - January 20, 2022

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Africa / Base Erosion & Profit Shifting / Country-by-Country (CbyC) Reporting / EU / Multinationals / Tax Transparency

EU tax transparency directive: When turkeys vote for Christmas

Published by: MNE Tax - January 10, 2022

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Base Erosion & Profit Shifting / Bulgaria / Double Tax Treaty / Legislation / Netherlands

Bulgaria: Bulgaria Signs New Double Tax Treaty With The Netherlands

Published by: Mondaq - November 30, 2021

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Base Erosion & Profit Shifting / Corporate Tax / G20 / Multinational Enterprises ("MNEs") / Nigeria / OECD

Nigeria: OECD/G20 Countries Agree To Profit Allocation Rules And Global Minimum Tax

Published by: Mondaq - November 9, 2021

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Base Erosion & Profit Shifting / Corporate Tax / Jurisdiction / Legislation / OECD / Revenue / Tax Avoidance / Tax Haven / Tax Laws / Tax Reform

Explained | Why do governments want a global minimum corporate tax rate?

Published by: The Hindu - October 22, 2021

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Base Erosion & Profit Shifting / Multinational Enterprises ("MNEs") / OECD / Pakistan / Revenue

If it joins 136 countries’ tax deal: Pakistan to get Rs26 bn extra tax annually, says OECD

Published by: The News International - October 21, 2021

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Austria / Base Erosion & Profit Shifting / Multinationals / OECD / Tax Laws / Transfer pricing

Austria updates transfer pricing guidelines

Published by: MNE Tax - October 13, 2021

An update on Austrian transfer pricing rules was made on the 7th October 2021. Details are here. ... - Continue reading

Base Erosion & Profit Shifting / Corporate Tax / Covid-19 / G20 / Hungary / Multinational Corporations / OECD / Tax Reform

OECD hails ‘major victory’ as tax holdouts join reform

Published by: Kuwait Times - October 9, 2021

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Base Erosion & Profit Shifting / Business / Cyprus / Individuals / Legislation / OECD / Residence / Tax Authority / Tax Dispute / Tax Laws / Transfer pricing

Cyprus: Tax Country Comparative Guide

Published by: Mondaq - October 6, 2021

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Advance Pricing Agreement / Base Erosion & Profit Shifting / Covid-19 / India / Internal Revenue Service (IRS) / Multinationals / Transfer pricing / USA

Worldwide: India-US Bilateral Advance Pricing Agreements And Tax Benefits For US Multinationals

Published by: Mondaq - October 2, 2021

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Australia / Base Erosion & Profit Shifting / Double Tax Treaty / Investments

Australia announces expanded double tax treaty network

Published by: International Tax Review - September 30, 2021

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Base Erosion & Profit Shifting / Framework / Jurisdiction / Multinational Enterprises ("MNEs") / OECD / Tax Laws

OECD’s GloBE rules: Blending in with jurisdictional blending

Published by: MNE Tax - September 28, 2021

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Africa / Base Erosion & Profit Shifting / Multinational Enterprises ("MNEs") / Multinationals / Mutual Agreement Procedure

BEPS 2.0: a Middle East and Africa Perspective—Part 1

Published by: Bloomberg Tax - September 1, 2021

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Base Erosion & Profit Shifting / Corporate Tax / Multinational Enterprises ("MNEs") / OECD / Tax Reform

What is BEPS 2.0? OECD’s Two-Pillar Plan and Possible Impact on Multinational Enterprises

Published by: China Briefing - August 11, 2021

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Africa / Base Erosion & Profit Shifting / Digital Services / Framework / Jurisdiction

Worldwide: Africa Tax In Brief

Published by: Mondaq - August 3, 2021

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Base Erosion & Profit Shifting / Germany / Tax Laws / Transfer pricing

Germany introduces new administrative principles for transfer pricing

Published by: MNE Tax - July 23, 2021

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Automatic Exchange of Information / Base Erosion & Profit Shifting / Covid-19 / Ireland / Residence / Tax Laws

Ireland: Ireland Country Guide 2021

Published by: Mondaq - May 26, 2021

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Base Erosion & Profit Shifting / Corporate Tax / Digital Services / Multinationals / OECD / USA

US Treasury proposes global minimum corporate tax of at least 15% during OECD negotiations

Published by: The Straits Times - May 21, 2021

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Base Erosion & Profit Shifting / Beneficial Ownership / Business / Framework / Jurisdiction / OECD / Tax Haven / Transfer pricing

Tax havens begin sharing information about entities that earn income from IP, other mobile activities

Published by: MNE Tax - March 31, 2021

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Base Erosion & Profit Shifting / OECD / Tax Laws / Tax treaties / Transfer pricing

Proposed OECD model tax treaty updates cover transfer pricing for interest payments, corresponding adjustments

Published by: MNE Tax - March 31, 2021

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Base Erosion & Profit Shifting / OECD / Tax Treaty Abuse

BEPS: OECD publishes prevention of treaty abuse report

Published by: Accountancy Daily - March 17, 2021

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Base Erosion & Profit Shifting / Croatia / Jurisdiction / Malaysia / OECD / Tax treaties

Croatia, Malaysia finalize multilateral tax treaty

Published by: MNE Tax - February 19, 2021

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Base Erosion & Profit Shifting / OECD / Taiwan / Transfer pricing

Taiwan amends transfer pricing guidance for intangible transactions

Published by: MNE Tax - February 16, 2021

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Automatic Exchange of Information / Base Erosion & Profit Shifting / Corporate Tax / France / Tax Authority / Tax Laws / Tax Treaty Abuse / Transfer pricing

French Tax Policy and Methods in International Audits

Published by: Bloomberg Tax - February 8, 2021

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Base Erosion & Profit Shifting / OECD / Offshore / Tax Dispute

First Look: OECD consultation focuses on improving cross-border tax dispute resolution

Published by: MNE Tax - February 1, 2021

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Base Erosion & Profit Shifting / Estonia / Jurisdiction / Multinational Enterprises ("MNEs") / Tax Avoidance

Estonia ratifies BEPS MLI to tackle MNE tax avoidance

Published by: TP News - January 19, 2021

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Base Erosion & Profit Shifting / Digital Services / Framework / Multinationals / OECD

OECD plans public consultation meeting on “blueprints” for taxing large multinationals

Published by: MNE Tax - January 6, 2021

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Base Erosion & Profit Shifting / OECD / Tax Laws / Transfer pricing

OECD publishes details on 40 countries’ uptake of transfer pricing rules for hard-to-value intangibles

Published by: MNE Tax - December 16, 2020

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Base Erosion & Profit Shifting / Brazil / Double Taxation / Transfer pricing

Brazil: General View Of The Project “Transfer Pricing In Brazil”

Published by: Mondaq - December 1, 2020

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Base Erosion & Profit Shifting / Double Tax Avoidance Treaty / Luxembourg

Luxembourg Details BEPS Amendments To Swiss DTA

Published by: Tax News - November 30, 2020

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Bahrain / Base Erosion & Profit Shifting / Kazakhstan / OECD / Tax treaties

OECD reports on BEPS MLI developments for Bahrain, Chile, Indonesia, Russia, Kazakhstan

Published by: MNE Tax - November 30, 2020

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Base Erosion & Profit Shifting / Compliant / Jurisdiction / OECD

18 more nations meet global standards on countering harmful tax practices, OECD says

Published by: MNE Tax - November 27, 2020

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Base Erosion & Profit Shifting / G20 / OECD / Saudi Arabia

G20 leaders again pledge to reach international tax deal

Published by: MNE Tax - November 23, 2020

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Base Erosion & Profit Shifting / Europe / OECD / Slovakia / Tax Laws

Comparing Europe’s Tax Systems: International Tax Rules

Published by: Tax Foundation - November 19, 2020

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Base Erosion & Profit Shifting / Framework / G20 / Mutual Agreement Procedure / OECD / Profit Shifting / Tax Authority / Tax Dispute / Tax treaties

Swiss government approves protocols to Liechtenstein, Malta, Cyprus tax treaties

Published by: MNE Tax - November 12, 2020

Switzerland’s Federal Council, at its November 11 meeting, approved protocols to its existing bilateral tax treaties with Liechtenstein, Malta, and Cyprus. ... - Continue reading

Base Erosion & Profit Shifting / Burkina Faso / Double Tax Treaty / France / Tax treaties

Burkina Faso Ratifies The BEPS MLI

Published by: Tax News - November 12, 2020

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Base Erosion & Profit Shifting / Country-by-Country (CbyC) Reporting / Israel / OECD / Tax Laws / Transfer pricing

Israel To Adopt BEPS Action 13 TP Documentation Rules

Published by: Tax News - November 2, 2020

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Base Erosion & Profit Shifting / Business / Covid-19 / Digital Services / Multinationals / OECD

Two Roads Diverge in the OECD’s Impact Assessment

Published by: Tax Foundation - October 20, 2020

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Base Erosion & Profit Shifting / Corporate Tax / Covid-19 / OECD / Tax Reform

Tax group: OECD minimum tax could impede economy recovery

Published by: Cayman Compass - October 2, 2020

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Base Erosion & Profit Shifting / OECD / Tax Laws

OECD to provide update of global tax negotiation on Monday

Published by: MNE Tax - October 1, 2020

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Base Erosion & Profit Shifting / Jordan / Tax treaties

Jordan ratifies BEPS Multilateral Instrument

Published by: TP News - September 30, 2020

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Base Erosion & Profit Shifting / Brazil / Covid-19 / Digital Services / OECD / Tax Laws / Transfer pricing

OECD, Brazil tax officials provide update of transfer pricing alignment project

Published by: MNE Tax - September 28, 2020

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Base Erosion & Profit Shifting / Multinational Enterprises ("MNEs") / OECD / Transfer pricing

Surge in data analytics enhance efficiency of transfer pricing audits

Published by: International Tax Review - September 24, 2020

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Albania / Base Erosion & Profit Shifting / Bosnia & Herzegovina / Costa Rica / France / Tax treaties

Albania, Bosnia and Herzegovina, Costa Rica join BEPS MLI, France adds more treaties

Published by: MNE Tax - September 23, 2020

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Base Erosion & Profit Shifting / Digital Services / OECD / Tax Laws

Revised (Sept 16) draft pillar one and two digital tax blueprints now available

Published by: MNE Tax - September 23, 2020

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Bahamas / Base Erosion & Profit Shifting / Investments / Legislation / Residence

How legislative change has impacted The Bahamas investment funds

Published by: International Investment - September 21, 2020

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