Tax Policy Bulletin

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.

Current Issue

OECD announces agreement on framework for broader participation in BEPS stage two

February 25, 2016

The OECD has agreed a new framework for interested countries to join the BEPS dialogue on an equal footing.

Previous issues

EC proposes an EU Directive on country-by-country reporting

April 20, 2016

The EC has developed a proposal for a directive which will require public country-by-country reporting

OECD announces agreement on framework for broader participation in BEPS stage two

February 25, 2016

The OECD has agreed a new framework for interested countries to join the BEPS dialogue on an equal footing.

European Commission proposes Anti-Tax Avoidance Package

February 05, 2016

On 28 January 2016, the European Union Commission presented its Anti-Tax Avoidance Package

BEPS update: Changes, reactions to BEPS final reports

January 28, 2016

BEPS update: changes and reactions following the BEPS final reports' release.

Final OECD hybrids report creates more complexity and may affect investment decisions

November 25, 2015

Final OECD hybrids report creates more complexity and may affect investment decisions

BEPS Action 6: The (not quite) final report on preventing treaty benefits in inappropriate cases

November 13, 2015

The Report broadly recommends a minimum standard for treaties

OECD recommends approach to interest limitation rules

October 30, 2015

OECD issues final report with recommendations on a best practice approach to interest limitation rules

Revamped dependent agent rule in final BEPS PE report

October 26, 2015

The recommendations widen the dependent agent test and narrow the independent agent exemption

Multinationals receive OECD recommendations on BEPS proposals for G20 and wider take-up

October 05, 2015

MNEs received on 5 October final recommendations from the OECD’s base erosion and profits shifting (BEPS) project

OECD is heading toward consensus on interest limitation rules (BEPS Action 4)

August 07, 2015

The purpose of Action 4 is to develop best practice for countries on local interest limitation

Tax Policy Bulletin: OECD releases model documents for implementing country-by-country reporting

June 12, 2015

On 8 June 2015, the OECD released a 'Country-by-Country Reporting Implementation Package.'

Tax Policy Bulletin: European Commission’s Joint Transfer Pricing Forum mandate and new composition confirmed

June 10, 2015

The European Commission has appointed organisations rather than individuals to the EU Joint Transfer Pricing Forum

Tax Policy Bulletin: OECD guidance on transfer pricing aspects of intangibles: hard-to-value intangibles

June 08, 2015

OECD guidance on transfer pricing aspects of intangibles: hard-to-value intangibles

Tax Policy Bulletin: OECD revised discussion draft on BEPS Action 6: Prevention of Treaty Abuse

May 26, 2015

On 22 May 2015, the OECD issued a Revised Discussion Draft on BEPS Action 6: Prevention of Treaty Abuse.

Tax Policy Bulletin: G20 International Tax Symposium stresses collaboration

May 21, 2015

The G20 International Tax Symposium provided a platform to discuss the ongoing OECD/G20 BEPS Action Plan.

Tax Policy Bulletin: OECD releases revised BEPS proposals on PEs

May 19, 2015

The OECD has released revised proposals on the Article 5 PE rules in the OECD Model Tax Treaty.

Tax Policy Bulletin: Base erosion and profit shifting (BEPS) proposals address intangibles cost contribution arrangements

May 01, 2015

Multinationals developing and using intangibles under cost contribution arrangements should note the discussion draft.

Tax Policy Bulletin: Indicators of base erosion and profit shifting identified but more work needed to assess its extent

April 21, 2015

Results of the work done by economists and others under Action 11 of BEPS

Tax Policy Bulletin: Multinationals will be concerned about additional complexity in controlled foreign company proposals

April 08, 2015

Multinational enterprises (MNEs) will be concerned about the BEPS discussion draft on CFC rules

Tax Policy Bulletin: Multinationals should consider proposals for wider reporting of international tax arrangements

April 02, 2015

Consider the details of the discussion draft published on 31 March on disclosure of tax planning arrangements

Tax Policy Bulletin: Multinationals receive OECD country-by-country reporting, multilateral instrument and IP tax incentive BEPS proposals

February 10, 2015

Multinational enterprises recently received additional guidance on complying with certain BEPS recommendations.

Tax Policy Bulletin: Discussion drafts released in six BEPS-related areas raise more concerns for MNEs

December 23, 2014

MNEs may be concerned about various aspects of the six Discussion Drafts released last week as part of BEPS

Tax Policy Bulletin: PwC internal survey shows countries different approaches to BEPS

November 24, 2014

Our overall view of the PwC partners surveyed is that it provided some useful indicators of the approaches being taken.

Tax Policy Bulletin: Discussion Draft published covering follow up work on BEPS Action 6: Preventing Treaty Abuse

November 23, 2014

On 21 November 2014, the OECD released a Discussion Draft on ‘Follow Up Work on BEPS Action 6: Preventing Treaty Abuse’

Tax Policy Bulletin: Release of BEPS Discussion Draft: Proposed modifications to Chapter VII of the OECD Transfer Pricing Guidelines relating to low value-adding intra-group services

November 05, 2014

New BEPS discussion draft regarding Chapter VII of the OECD Transfer Pricing Guidelines on low value services.

Tax Policy Bulletin: Release of BEPS discussion draft: Preventing the Artificial Avoidance of PE Status

November 03, 2014

This Bulletin summarizes the newly released OECD discussion draft on permanent establishments.