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

International Tax Review is part of Legal Benchmarking Limited, 1-2 Paris Garden, London, SE1 8ND

Copyright © Legal Benchmarking Limited and its affiliated companies 2026

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 & shared bottom lb ros

More from across our site

Awards
It was another banner year for Deloitte, which picked up more awards than any other firm at a gala ceremony held at The Londoner in Leicester Square
The big four firm has been embroiled in a scandal over partners’ misuse of confidential board papers to pitch for and win corporate audits for Westpac and Dexus
Drawing on lessons from the PepsiCo case, tax lawyer Paul McNab explains why the ATO's latest royalty guidance should concern multinationals well beyond the technology sector
As pillar two exposes the limits of fragmented tax processes, organisations are rethinking their operating models to create the trusted data foundations that AI demands
World Tax data shows Matt Donnelly is moving from a Tier 3 transactional tax practice to a Tier 1 market leader, underlining Kirkland & Ellis’s pull at the top end of the market
Nexdigm's Maulik Doshi and infer360 co-founder Sunil Agarwal dig deeper into their partnership and discuss why the tax technology industry is consolidating
Advisers won’t be short of work in a world of increased valuation disputes, documentation requirements and behavioural responses from clients seeking to protect their wealth
Jaydeep Menon explains how Frazier & Deeter built a specialist practice which helps UK start-ups expand into the US and why private equity backing is accelerating its ambitions
As joint audits, data sharing and pillar two reshape tax controversy, multinational groups can no longer afford to manage disputes one jurisdiction at a time
Brazil's tax system is being reshaped by VAT , pillar two and TP reform. Fallet explains why those changes convinced him to lead a new practice
Gift this article