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OECDS-ACTION-PLAN-ON-BASE-EROSION-AND-PROFITS-SHIFTING


Tom McFarlane (Alvarez and Marsal Taxand UK) presents an overview of Action 13.

Jason Collins (Pinsent Masons) reports on the recommendations in relation to international dispute resolution.

Karl Kellar and Lori Hellkamp (Jones Day, Washington, USA) review the US response to the BEPS report.
 

Jim Harra, HMRC's Business Tax Director General, explains HMRC's involvement and future activities on BEPS.

Richard Collier and Philip Greenfield (PwC) review OECD's recommendations after publication this week of its final package of 13 reports constituting its base erosion and profit-shifting (BEPS) action plan.

Jill Gatehouse and Susanna Brain (Freshfields Bruckhaus Deringer) review the state of play on the OECD’s project to tackle base erosion and profit shifting (BEPS), and highlight the main points of interest.
 

Amazon is now booking sales through a number of branches in Europe. Jonathan Cooklin and David Wilson (Davis Polk) consider what led to the change and the likely impact.

Allan Cinnamon reviews the latest tax treaty developments this month, including BEPS Action 6; amendments to the US Model Tax Treaty; diverted profits in Australia; PE profit allocations; a Swiss Supreme court decision on beneficial ownership of dividends; and treaty provisions relating to PEs, equipment leasing and hybrids.

Chris Morgan (KPMG) provides a review of recent international tax developments that matter.

Australia, like the UK, has announced new measures countering the diversion of profits by multinationals, writes Heather Self (Pinsent Masons). The measures increase the pressure on the US to engage with the OECD’s BEPS project.

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