International Tax Review is part of the Delinian Group, Delinian Limited, 8 Bouverie Street, London, EC4Y 8AX, Registered in England & Wales, Company number 00954730
Copyright © Delinian Limited and its affiliated companies 2023

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement

BEPS feedback highlights a lack of taxpayer confidence in the OECD's work on double taxation and dispute resolution

Business industry feedback on BEPS discussion drafts, including comments from BIAC, TEI, Reed Elsevier, Volvo and Siemens, suggests that the OECD has done little to quash taxpayer concerns over double taxation and dispute resolution.

The OECD's BEPS project was the TP topic of 2014 and will undoubtedly retain the top spot for 2015. Discussion drafts have highlighted the OECD's efforts but public comments suggest that business remains increasingly sceptical of the OECD's attempts to reduce double taxation and improve dispute resolution.

This report contains coverage on BEPS Action 7 and 10 criticism, comments from business on dispute resolution and taxpayer concerns over PE rules, location savings and intangibles.

Don't miss the opportunity to get a free and exclusive insight into the contentious issues at the heart of the BEPS debate!

breadcrumbbg.png

Download this special focus as a PDF


Twitter

Tweet this    

Twitter
#BEPScomments    
LinkedIn
LinkedIn group

Contents

bc1.jpg

BEPS Action 10 feedback shows cost pool remains a contentious issue

bc2.jpg

Why it is crucial the OECD's work on dispute resolution succeeds in the eyes of business

bc3.jpg

BIAC's opening remarks at OECD's consultation on preventing artificial avoidance of PE

bc4.jpg

Action 7 feedback downplays OECD's progress and hints at unravelling of universal approach

bc5.jpg

Consensus over definition of intangibles and location savings increasingly unlikely

bc6.jpg

Business speaks out on preventing treaty abuse

breadcrumbbg.png

Download this special focus as a PDF



Further reading

breadcrumbbg.png

UK takes profit shifting into its own hands with DPT proposal

breadcrumbbg.png

ATO's reconstruction ruling likely to increase uncertainty and compliance risks for taxpayers

breadcrumbbg.png

Concerns over feasibility of holistic approach in implementation of BEPS Action 10


more across site & bottom lb ros

More from across our site

Two months since EU political agreement on pillar two and few member states have made progress on new national laws, but the arrival of OECD technical guidance should quicken the pace. Ralph Cunningham reports.
It’s one of the great ironies of recent history that a populist Republican may have helped make international tax policy more progressive.
Lawmakers have up to 120 days to decide the future of Brazil’s unique transfer pricing rules, but many taxpayers are wary of radical change.
Shell reports profits of £32.2 billion, prompting calls for higher taxes on energy companies, while the IMF warns Australia to raise taxes to sustain public spending.
Governments now have the final OECD guidance on how to implement the 15% global minimum corporate tax rate.
The Indian company, which is contesting the bill, has a family connection to UK Prime Minister Rishi Sunak – whose government has just been hit by a tax scandal.
Developments included calls for tax reform in Malaysia and the US, concerns about the level of the VAT threshold in the UK, Ukraine’s preparations for EU accession, and more.
A steady stream of countries has announced steps towards implementing pillar two, but Korea has got there first. Ralph Cunningham finds out what tax executives should do next.
The BEPS Monitoring Group has found a rare point of agreement with business bodies advocating an EU-wide one-stop-shop for compliance under BEFIT.
Former PwC partner Peter-John Collins has been banned from serving as a tax agent in Australia, while Brazil reports its best-ever year of tax collection on record.