The BEPS Monitoring Group

Controlled Foreign Corporations

The BMG has now submitted its comments on the proposals under Action 3 of the OECD-G20 BEPS Project, Strengthening CFC Rules.

Action 3BEPS Monitoring GroupMay 1, 2015BEPS, Controlled Foreign Corporations, full inclusion, Subpart F, tax avoidanceComment

Summary of BMG Comments on BEPS Action Plan Proposals

This Summary is based on BMG submissions prepared by various of our members up to March 2015.

Action 14, Action 4BEPS Monitoring GroupMarch 23, 2015BEPS, multinational companies, 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

Harmful Tax Practices: Agreement on the Modified Nexus Approach

We have now published our submission in response to the consultation on the ‘modified nexus approach‘ under the BEPS Action Point 5 on Harmful Tax Practices.

Action 5BEPS Monitoring GroupFebruary 23, 2015BEPS, BMG, harmful tax practices, multinational companies, OECD request for comments, tax breaks, tax evasion and avoidanceComment

Transfer Pricing Aspects of Cross-Border Commodity Transactions

We have now published our submission to the consultation on BEPS Action Point 10 Transfer Pricing Aspects of Cross-Border Commodity Transactions.

Action 10BEPS Monitoring GroupFebruary 10, 2015BEPS, BMG, multinational companies, OECD request for comments, tax evasion and avoidance, taxation, Transfer PricingComment

Limitation of Interest Deductions

We have now published our submission in response to the consultation on BEPS Action Point 4 Interest Deductions.

Action 4BEPS Monitoring GroupFebruary 10, 2015BMG, multinational companies, OECD request for comments, tax evasion and avoidance, taxation, 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

The Use of Profit Splits in the Context of Global Value Chains

We have now published our submission in response to the consultation on BEPS Action 10: The Use of Profit Splits in the Context of Global Value Chains.

Action 10BEPS Monitoring GroupFebruary 10, 2015BEPS, BMG, multinational companies, OECD request for comments, tax evasion and avoidance, Transfer PricingComment

BEPS Action 14: Make Dispute Resolution Mechanisms More Effective

The BMG has now published its Submission on Dispute Resolution in response to the OECD report under AP14 of the BEPS project.

Action 14BEPS Monitoring GroupJanuary 20, 2015Dispute ResolutionComment

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