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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!

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Contents

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BEPS Action 10 feedback shows cost pool remains a contentious issue

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

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

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

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Consensus over definition of intangibles and location savings increasingly unlikely

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Business speaks out on preventing treaty abuse

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Further reading

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UK takes profit shifting into its own hands with DPT proposal

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

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


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