The BEPS Monitoring Group

Harmful Tax Practices: Agreement on the Modified Nexus Approach

We have now published our submission in response to the consultation on the ‘modified nexus approach‘ under the BEPS Action Point 5 on Harmful Tax Practices.

Action 5BEPS Monitoring GroupFebruary 23, 2015BEPS, BMG, harmful tax practices, multinational companies, OECD request for comments, tax breaks, tax evasion and avoidanceComment

Transfer Pricing Aspects of Cross-Border Commodity Transactions

We have now published our submission to the consultation on BEPS Action Point 10 Transfer Pricing Aspects of Cross-Border Commodity Transactions.

Action 10BEPS Monitoring GroupFebruary 10, 2015BEPS, BMG, multinational companies, OECD request for comments, tax evasion and avoidance, taxation, Transfer PricingComment

Limitation of Interest Deductions

We have now published our submission in response to the consultation on BEPS Action Point 4 Interest Deductions.

Action 4BEPS Monitoring GroupFebruary 10, 2015BMG, multinational companies, OECD request for comments, tax evasion and avoidance, taxation, Transfer PricingComment

Transfer Pricing: Risk, Recharacterization, and Special Measures

We have now published our submission in response to the consultation on BEPS Action Points 8, 9 & 10 Revisions to Chapter I of Transfer Pricing Guidelines (including Risk, Recharacterization, and Special Measures).

Action 10, Action 8, Action 9BEPS Monitoring GroupFebruary 10, 2015BEPS, BMG, multinational companies, OECD request for comments, tax evasion and avoidance, Transfer PricingComment

The Use of Profit Splits in the Context of Global Value Chains

We have now published our submission in response to the consultation on BEPS Action 10: The Use of Profit Splits in the Context of Global Value Chains.

Action 10BEPS Monitoring GroupFebruary 10, 2015BEPS, BMG, multinational companies, OECD request for comments, tax evasion and avoidance, Transfer PricingComment

BEPS Action 14: Make Dispute Resolution Mechanisms More Effective

The BMG has now published its Submission on Dispute Resolution in response to the OECD report under AP14 of the BEPS project.

Action 14BEPS Monitoring GroupJanuary 20, 2015Dispute ResolutionComment

BEPS Action 6: Preventing Treaty Abuse

The BMG has submitted Comments on Treaty Abuse Follow-Up to the OECD proposals under Action 6 of the BEPS Project: Preventing Treaty Abuse.

Action 6BEPS Monitoring GroupJanuary 12, 2015preventing tax treaty abuseComment

Reform of the Criteria for Taxable Presence (Permanent Establishment)

The BMG has published its comments on the OECD proposals on Preventing Artificial Avoidance of Permanent Establishment Status, under Action 7 of the BEPS Project, which deal with the criteria for taxable presence of a foreign company.

Action 7BEPS Monitoring GroupJanuary 12, 2015Comment

OECD BEPS Scorecard

Our OECD BEPS Scorecard published today evaluates the progress made by the OECD in the first year of its project to deal with Base Erosion and Profit Shifting (BEPS) – in plainer words tax avoidance by multinational companies.

BEPS Monitoring GroupOctober 7, 2014Comment

Monitoring measures to end base erosion and profit shifting by transnational corporations