Responses to current BEPS discussion drafts

PwC has authored responses addressing the issues raised in a number of the current discussion drafts. Some of these are also published on the OECD Centre for Tax Policy & Administration’s website.

For a full calendar of upcoming discussion draft releases, public consultations and other OECD communications go to the OECD’s Planned stakeholder input in OECD tax matters.

Date submitted Date of discussion draft Action number Action name and response
8-Sep-16 28-Jul-16 4 Interest deductibility for banking and insurance sectors
5-Sep-16 4-Jul-16 7, 8-10 Attribution of profit to PEs
5-Sep-16 4-Jul-16 10-Aug Revised guidance on profit splits
16-Aug-16 11-Jul-16 4 Interest deductibility - group ratio rule
16-Aug-16 4-Jul-16 10-Aug Conforming changes to Transfer Pricing Guidelines on Business Restructuring

24-Mar-16 6-Jan-00 Treaty entitlement of non-CIV funds
1-Apr-16 29-Feb-16 6-Jan-00 Treaty abuse: pension funds definition
18-Jun-15 4-Jun-15 8 Hard to value intangibles
17-Jun-15 22-May-15 6 Treaty abuse
10-Jun-15 15-May-15 7 PE Status
20-May-15 29-Apr-15 8 Cost contribution arrangements
8-May-15 16-Apr-15 11 Analysis of BEPS
30-Apr-15 3-Apr-15 3 Strengthening CFC rules
29-Apr-15 31-Mar-15 12 Mandatory disclosure rules
20-Feb-15 6-Feb-15 5 Harmful tax practices - IP modified nexus approach
20-Feb-15 18-Dec-14 1 Digital economy - B2C VAT Guidelines
20-Feb-15 18-Dec-14 1 Digital economy - B2C VAT Guidelines (PwC Africa submission)
6-Feb-15 18-Dec-14 4 Interest Deductibility
6-Feb-15 19-Dec-14 10-Aug Transfer pricing - Risk, recharacterisation and special measures
6-Feb-15 16-Dec-14 10 Transfer pricing - Use of profit splits
6-Feb-15 16-Dec-14 10 Transfer pricing - Commodity transactions
16-Jan-15 18-Dec-14 14 Dispute resolution mechanisms
13-Jan-15 3-Nov-14 10 Transfer Pricing and other high-risk transactions
9-Jan-15 21-Nov-14 6 Treaty abuse (follow-up)
8-Jan-15 31-Oct-14 7 Permanent establishment status
19-Sep-14 4-Aug-14 11 BEPS data
2-May-14 19-Mar-14 2 Hybrid mismatches
14-Apr-14 24-Mar-14 1 Digital economy
9-Apr-14 14-Mar-14 6 Treaty abuse
Treaty abuse - appendix
23-Feb-14 30-Jan-14 13 Transfer pricing documentation and country-by-country reporting