The BEPS Monitoring Group

Posts in Action 8

Comments on the Draft Revised Guidance on Profit Splits

The BMG has made a submission on the Draft Revised Guidance on Profit Splits.

Action 10, Action 8BEPS Monitoring GroupSeptember 14, 2017BEPS, BMG, multinational companies, OECD request for comments, tax evasion and avoidance, Transfer PricingComment

Comments on Draft Additional Guidance on Attribution of Profits to a Permanent Establishment

The BMG has made a submission on Attribution of Profits to a Permanent Establishment in response to the OECD Discussion Draft.

Action 7, Action 8BEPS Monitoring GroupSeptember 14, 2017BEPS, BMG, multinational companies, OECD request for comments, tax evasion and avoidance, Transfer PricingComment

Hard-to-Value Intangibles

The BMG has submitted comments on a further discussion draft from the OECD relating to transfer pricing of hard-to-value intangibles.

Action 8BEPS Monitoring GroupJune 22, 2017BEPS, BMG, multinational companies, OECD request for comments, tax evasion and avoidance, Transfer PricingComment

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

Comments on BEPS Action 8: Hard-to-Value Intangibles

The BMG has now published its comments on the Discussion Draft under Action 8, which proposes revised text for the OECD Transfer Pricing Guidelines on Hard to Value Intangibles.

Action 8BEPS Monitoring GroupJune 18, 2015Intangibles, multinational companies, OECD request for comments, 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

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

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

Submission to the OECD on Transfer Pricing aspects of Intangibles

On 30 July 2013, the OECD invited comments from interested parties on the Revised Discussion Draft on Transfer Pricing Aspects of Intangibles.

Action 8BEPS Monitoring GroupNovember 11, 2013Intangibles, Revised Discussion Draft, Transfer PricingComment

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