The BEPS Monitoring Group

Presentation to the Inclusive Framework on BEPS

The BMG participated in the plenary meeting of the Inclusive Framework on BEPS, held in The Netherlands on Thursday 22 June.

Action Plan, Enlarged Framework, Unitary TaxationBEPS Monitoring GroupJune 22, 2017BEPS, BMG, multinational companies, tax evasion and avoidance, Transfer Pricing Comment

The European Commission’s Proposals for a Common and Consolidated Corporate Tax Base

The BMG has now published its comments on the CCCTB – the European Commission’s proposals for Common Corporate Tax Base, and for a Common Consolidated Corporate Tax Base.

Unitary TaxationBEPS Monitoring GroupMay 16, 2017BEPS, Controlled Foreign Corporations, multinational companies, tax evasion and avoidance, Transfer Pricing, unitary taxationComment

The Multilateral Convention on BEPS

The BMG has now published its explanation and Analysis of MC-BEPS to implement the tax treaty related provisions of the BEPS project.

Action 7BEPS Monitoring GroupMarch 16, 2017BEPS, multinational companies, tax avoidanceComment

UK Implementation of the Multilateral Convention on BEPS

The BMG made a submission to the UK government in February 2017 on the UK’s implementation of the Multilateral Convention to Implement the Treaty-Related Provisions of the BEPS project.

BEPS Monitoring GroupFebruary 20, 2017multinational companies, preventing tax treaty abuse, tax avoidance, tax evasion and avoidanceComment

Branch Mismatch Structures

The BEPS Monitoring Group in September 2016 submitted its comments on the OECD proposals on branch mismatch structures.

BEPS Monitoring GroupSeptember 30, 2016Comment

Submission on Amendments to Chapter IX: Business Restructurings

The BMG has made a submission to the OECD Consultation on its proposed revisions to Chapter IX of its Transfer Pricing Guidelines, on Business Restructurings.

BEPS Monitoring GroupAugust 20, 2016Comment

Revised Guidance on Profit Splits

The BMG has made a submission to the OECD Consultation on its draft revisions to the Transfer Pricing Guidelines concern the Profit Split Method.

Action 10BEPS Monitoring GroupAugust 20, 2016BEPS, BMG, multinational companies, OECD request for comments, Transfer Pricing, unitary taxationComment

Attribution of Profits to Permanent Establishments

The BMG has made a submission to the OECD on its consultation on revisions to the guidance on Attribution of Profits to Permanent Establishments.

Action 7BEPS Monitoring GroupAugust 20, 2016multinational companies, OECD request for comments, tax avoidance, tax avoidance schemes, tax evasion and avoidance Comment

Presentation to the Enlarged Framework on BEPS of the OECD Committee on Fiscal Affairs

A presentation was made on behalf of the BEPS Monitoring Group by Professor Kerrie Sadiq, to the first meeting of the Enlarged Framework of the OECD Committee on Fiscal Affairs, in Kyoto (Japan) on 29 June 2016.

Action 14, Action 15, Action 6, Action 8, Action 9, Action Plan, Enlarged FrameworkBEPS Monitoring GroupJuly 28, 2016BEPS, BMG, G20 leaders, multinational companies, tax evasion and avoidance, Transfer Pricing Comment

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