The BEPS Monitoring Group

Comments on BEPS Action 7: Revised Discussion Draft on Preventing Artificial Avoidance of Permanent Establishment Status

Under international tax rules, whether a foreign company can be taxed on profits earned from activities in a country depends on whether it has a Permanent Establishment (PE).

Action 7BEPS Monitoring GroupJune 16, 2015multinational companies, OECD request for comments, tax avoidance schemes, tax evasion and avoidance, taxationComment

Comments on BEPS Action 6: Prevent Treaty Abuse

The BMG has now published its comments on the Revised Discussion Draft under Action 6, Prevent Treaty Abuse.

Action 6BEPS Monitoring GroupJune 16, 2015BEPS, BMG, multinational companies, OECD request for comments, tax evasion and avoidance, taxationComment

Joint Statement to the G20

The BMG, together with the Global Alliance for Tax Justice, has prepared a statement of Key Points on Tax Issues, summarizing our views on the BEPS Action Plan proposals to date.

BEPS Monitoring GroupJune 16, 2015BEPS, BMG, G20 leaders, multinational companies, tax evasion and avoidance, taxationComment

Submission on Transfer Pricing Treatment of Cost Contribution Arrangements

The BMG has submitted its comments on the proposals under the BEPS Project Action 8 for Revisions to Chapter VIII of the Transfer Pricing Guidelines on Cost Contribution Arrangements.

Action 8BEPS Monitoring GroupMay 29, 2015multinational companies, OECD request for comments, tax evasion and avoidance, Transfer PricingComment

Analysis of Data on BEPS

The BMG has submitted its Comments on Action 11 Analysis of BEPS to the OECD/G20.

Action 11BEPS Monitoring GroupMay 13, 2015BEPS, BMG, data, multinational companies, OECD request for comments, tax evasion and avoidanceComment

Mandatory Disclosure Rules

The BMG has now submitted its comments on the proposals under Action Point 12 of the OECD-G20 BEPS Project on Mandatory Disclosure Rules.

Action 12BEPS Monitoring GroupMay 1, 2015BEPS, Lux Leaks, Mandatory Disclosure, PwC, tax avoidance schemesComment

Controlled Foreign Corporations

The BMG has now submitted its comments on the proposals under Action 3 of the OECD-G20 BEPS Project, Strengthening CFC Rules.

Action 3BEPS Monitoring GroupMay 1, 2015BEPS, Controlled Foreign Corporations, full inclusion, Subpart F, tax avoidanceComment

Summary of BMG Comments on BEPS Action Plan Proposals

This Summary is based on BMG submissions prepared by various of our members up to March 2015.

Action 14, Action 4BEPS Monitoring GroupMarch 23, 2015BEPS, multinational companies, tax evasion and avoidance, Transfer PricingComment

Presentation at the Regional Meeting in Lima

The BMG was represented by Veronica Grondona at the regional meeting for Latin America and the Caribbean on the BEPS process, organized by CIAT and the OECD, in Lima (Peru) on 28th February.

Action 10, Action 8BEPS Monitoring GroupFebruary 27, 2015BEPS, BMG, multinational companies, tax evasion and avoidance, Transfer PricingComment

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