Keeping up with the increasing pace of change surrounding tax policy and administrative developments worldwide can be a real challenge for multinational companies.
Drawing on our experience of tax policy issues and insight from relationships with organisations such as the OECD, we have put together a new series of Tax policy bulletins. With analysis and insight on policy changes around the world, these bulletins are designed to help you stay up-to-date with the latest developments and explain what these changes mean for you and your business.
November 25, 2015
Final OECD hybrids report creates more complexity and may affect investment decisions
November 13, 2015
The Report broadly recommends a minimum standard for treaties
October 30, 2015
OECD issues final report with recommendations on a best practice approach to interest limitation rules
October 26, 2015
The recommendations widen the dependent agent test and narrow the independent agent exemption
October 05, 2015
MNEs received on 5 October final recommendations from the OECD’s base erosion and profits shifting (BEPS) project
August 07, 2015
The purpose of Action 4 is to develop best practice for countries on local interest limitation
June 12, 2015
On 8 June 2015, the OECD released a 'Country-by-Country Reporting Implementation Package.'
June 10, 2015
The European Commission has appointed organisations rather than individuals to the EU Joint Transfer Pricing Forum
June 08, 2015
OECD guidance on transfer pricing aspects of intangibles: hard-to-value intangibles
May 26, 2015
On 22 May 2015, the OECD issued a Revised Discussion Draft on BEPS Action 6: Prevention of Treaty Abuse.
May 21, 2015
The G20 International Tax Symposium provided a platform to discuss the ongoing OECD/G20 BEPS Action Plan.
May 19, 2015
The OECD has released revised proposals on the Article 5 PE rules in the OECD Model Tax Treaty.
May 01, 2015
Multinationals developing and using intangibles under cost contribution arrangements should note the discussion draft.
April 21, 2015
Results of the work done by economists and others under Action 11 of BEPS
April 08, 2015
Multinational enterprises (MNEs) will be concerned about the BEPS discussion draft on CFC rules
April 02, 2015
Consider the details of the discussion draft published on 31 March on disclosure of tax planning arrangements
February 10, 2015
Multinational enterprises recently received additional guidance on complying with certain BEPS recommendations.
December 23, 2014
MNEs may be concerned about various aspects of the six Discussion Drafts released last week as part of BEPS
November 24, 2014
Our overall view of the PwC partners surveyed is that it provided some useful indicators of the approaches being taken.
November 23, 2014
On 21 November 2014, the OECD released a Discussion Draft on ‘Follow Up Work on BEPS Action 6: Preventing Treaty Abuse’
November 05, 2014
New BEPS discussion draft regarding Chapter VII of the OECD Transfer Pricing Guidelines on low value services.
November 03, 2014
This Bulletin summarizes the newly released OECD discussion draft on permanent establishments.
October 30, 2014
This bulletin considers how tax authorities in many countries are streamlining tax processes for cross-border employees.
October 27, 2014
The European Commission takes new action regarding State aid rules, this time involving Spain.
October 15, 2014
This briefing on EU State aid answers common questions and answers
October 10, 2014
The OECD published on 16 September 2014 a report on hybrid mismatches that was was approved by G20 Finance Ministers.