Search Results for "BEPS"

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…countries, are not easily distinguished. How to tax digital profits? In 2015, the OECD final report on BEPS Action 1 identified three measures, withholding tax, equalisation levy and new nexus…

In Search of a Solution to Tax the Digital Economy

As part of the ongoing work of the OECD/G20 Inclusive Framework on BEPS to implement the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy,…

OECD Invites Public Input on Draft Rules for Scope Under Amount A of Pillar One

…finance ministers and central bank governors ahead of their meeting in Indonesia later this week. According to the OECD Secretary-General Tax Report, Members of the OECD/G20 Inclusive Framework on BEPS…

OECD Releases Progress Report on Pillar One, Multilateral Convention on Track for Delivery by Mid-2023

…Cooperation and Development (OECD)’s recommended approach under Action 4 of the Base Erosion and Profit Shifting (BEPS) program (Part 1); introduce a new rule limiting MNEs’ ability to claim tax…

Australian Treasury Discussion Paper: Multinational Tax Integrity and Tax Transparency

The OECD has released the latest mutual agreement procedure (MAP) statistics covering 127 jurisdictions and practically all MAP cases worldwide. These statistics form part of the BEPS Action 14 Minimum…

OECD Releases New Mutual Agreement Procedure Statistics

…and Foreign Direct Investment in Developing Countries, by Athiphat Muthitacharoen (9 March 2020). The Transfer-Pricing Profit Split Method After BEPS: Back to the Future, by Michael Kobetsky (31 August 2020)….

Happy Holidays from Austaxpolicy

As part of the ongoing work of the OECD/G20 Inclusive Framework on BEPS (Inclusive Framework) to implement the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of…

OECD Public Consultation: Main Design Elements of Amount B under Pillar One

…(BEPS) recommendations to target international tax avoidance practices. The Australia‑Iceland tax treaty will enter into force once both countries have completed their domestic requirements to bring the new tax treaty…

Australian Treasury Consultation: Tax Treaty Between Australia and Iceland

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