The BEPS Monitoring Group

Revised Guidance on Profit Splits

The BMG has made a submission to the OECD Consultation on its draft revisions to the Transfer Pricing Guidelines concern the Profit Split Method.

Action 10BEPS Monitoring GroupAugust 20, 2016BEPS, BMG, multinational companies, OECD request for comments, Transfer Pricing, unitary taxationComment

Attribution of Profits to Permanent Establishments

The BMG has made a submission to the OECD on its consultation on revisions to the guidance on Attribution of Profits to Permanent Establishments.

Action 7BEPS Monitoring GroupAugust 20, 2016multinational companies, OECD request for comments, tax avoidance, tax avoidance schemes, tax evasion and avoidance Comment

Presentation to the Enlarged Framework on BEPS of the OECD Committee on Fiscal Affairs

A presentation was made on behalf of the BEPS Monitoring Group by Professor Kerrie Sadiq, to the first meeting of the Enlarged Framework of the OECD Committee on Fiscal Affairs, in Kyoto (Japan) on 29 June 2016.

Action 14, Action 15, Action 6, Action 8, Action 9, Action Plan, Enlarged FrameworkBEPS Monitoring GroupJuly 28, 2016BEPS, BMG, G20 leaders, multinational companies, tax evasion and avoidance, Transfer Pricing Comment

Submission to OECD on the Multilateral Instrument

The BMG submitted on 30 June 2016 these Comments on Action 15 on the proposed Multilateral Instrument which will amend existing tax treaties to implement changes agreed in the BEPS project.

Action 15BEPS Monitoring GroupJuly 20, 2016BEPS, multinational companies, OECD request for comments, tax treaties, taxationComment

Treaty Entitlement of Non-Collective Investment Vehicle Funds

The BMG has now made a submission to the consultation on Non-CIV Funds, under BEPS Action 6 on preventing the granting of treaty benefits in inappropriate circumstances.

Action 6BEPS Monitoring GroupApril 24, 2016BEPS, BMG, multinational companies, OECD request for comments, tax evasion and avoidanceComment

Submission on US Draft Regulations on Country by Country Reporting

The BMG has now made a submission to the US Treasury on its draft Regulations for Country by Country Reporting.

BEPS Monitoring GroupMarch 2, 2016BEPS, G20 leaders, multinational companies, OECD, tax evasion and avoidance, taxationComment

Submission to the UK Parliament’s All-Party Group

We have made a submission to the an All-Party Parliamentary Group in the UK, chaired by Margaret Hodge M.P., former chair of the Public Accounts Committee.

BEPS Monitoring GroupJanuary 27, 2016Comment

Submission to the European Commission on the CCCTB

The BEPS Monitoring Group has made a submission to the European Commission in its public consultation on the Common Consolidated Corporate Tax Base.

BEPS Monitoring GroupJanuary 16, 2016multinational companies, unitary taxationComment

Submission to UK Treasury Consultation on Deduction of Interest Expense

The BEPS Monitoring Group has made a submission to the UK Treasury in its consultation on limiting the deductibility of interest expense.

Action 4BEPS Monitoring GroupJanuary 16, 2016Lux Leaks, multinational companies, tax avoidance, tax evasion and avoidanceComment

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