Responses to current BEPS discussion drafts

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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
6 March-19 13 Feb-19 1 Tax Challenges of the Digitalisation of the Economy
5-Sep-18 3-Jul-18 8-10 Financial transactions
20-Oct-17 22-Sep-17 1 Tax challenges of the digital economy
13-Oct-17 1-Aug-17   The taxation of offshore indirect transfers
15-Sep-17 22-Jun-17 8-10 Transactional profit splits
15-Sep-17 22-Jun-17 8-10 Attribution of profit to PEs
21-Feb-17 24-Jan-17 8-10 Draft toolkit on TP comparables
3-Feb-17 6-Jan-17 6 Non-CIV fund examples
19-Sep-16 22-Aug-16 2 Branch mismatch structures
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 Revised guidance on profit splits
16-Aug-16 11-Jul-16 4 Interest deductibility - group ratio rule
16-Aug-16 4-Jul-16 10 Conforming changes to Transfer Pricing Guidelines on Business Restructuring

24-Mar-16 6 Treaty entitlement of non-CIV funds
1-Apr-16 29-Feb-16 6 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 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

Contact us

Stef van Weeghel

Leader, Global Tax Policy & Administration Network

Tel: +31 (0) 88 792 6763

William Morris

Deputy Leader, Global Tax Policy & Administration Network, PwC United States

Tel: +1 (202) 312 7662

Aamer Rafiq

Partner, Transfer Pricing and Tax Policy, PwC Global

Tel: [44] 207 212 8830

Edwin Visser

EMEA Tax Policy Leader, PwC Netherlands

Tel: +31 88 792 3611

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