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

It continues a prolific spree of investment for the firm, after it launched in Indonesia, Thailand, Saudi Arabia and Japan in 2025
Booming APA statistics reflect the growing credibility of India’s TP framework and the country’s shift toward a tax certainty approach, ITR has heard
Partners at both firms have voted in favour of the tie-up, which marks ‘the largest law firm merger in history’
The latest edition of Taxing Times with ITR covers all the controversy from a dramatic period for the carve-out deal, and also dissects the big four's AI strategies
Hany Elnaggar examines how the OECD’s global minimum tax is reshaping PE concepts across the GCC, shifting the focus from formal presence to substantive economic activity
The combination between Ashurst and Perkins Coie, which will create a $2.8 bn law firm, is expected to close in Q3
The ‘highly regarded’ Stephanie Pantelidaki, who has big four experience, will be based in the firm’s London office
A co-operative working relationship with the UK tax agency has helped 'unblock entrenched positions' to the benefit of clients, Kara Heggs tells ITR
New hires from rivals are reportedly being axed from the firm, following a steep decline in profits
Following Richard Houston’s switch to the newly formed Deloitte EMEA, Graves has the opportunity to bring Deloitte’s tax practice up to speed with its rivals
Gift this article