The BEPS Monitoring Group

Tax Challenges of the Digital Economy

The BMG has made a new submission on Tax Challenges of the Digital Economy in response to the Request for Comments by the OECD in connection with the work of the Task Force on the Digital Economy, preparing a report for the G20.

Action 1, Unitary TaxationBEPS Monitoring GroupOctober 18, 2017BEPS, multinational companies, tax avoidance, unitary taxationComment

Offshore Indirect Transfers of Assets

The BMG has now submitted its comments on the discussion draft from the Platform for Collaboration on Tax for a Toolkit on Taxation of Offshore Indirect Transfers of assets.

Action 15, Action 6BEPS Monitoring GroupOctober 6, 2017BEPS, BMG, multinational companies, OECD request for comments, tax evasion and avoidanceComment

Comments on the Draft Revised Guidance on Profit Splits

The BMG has made a submission on the Draft Revised Guidance on Profit Splits.

Action 10, Action 8BEPS Monitoring GroupSeptember 14, 2017BEPS, BMG, multinational companies, OECD request for comments, tax evasion and avoidance, Transfer PricingComment

Comments on Draft Additional Guidance on Attribution of Profits to a Permanent Establishment

The BMG has made a submission on Attribution of Profits to a Permanent Establishment in response to the OECD Discussion Draft.

Action 7, Action 8BEPS Monitoring GroupSeptember 14, 2017BEPS, BMG, multinational companies, OECD request for comments, tax evasion and avoidance, Transfer PricingComment

Hard-to-Value Intangibles

The BMG has submitted comments on a further discussion draft from the OECD relating to transfer pricing of hard-to-value intangibles.

Action 8BEPS Monitoring GroupJune 22, 2017BEPS, BMG, multinational companies, OECD request for comments, tax evasion and avoidance, Transfer PricingComment

Presentation to the Inclusive Framework on BEPS

The BMG participated in the plenary meeting of the Inclusive Framework on BEPS, held in The Netherlands on Thursday 22 June.

Action Plan, Enlarged Framework, Unitary TaxationBEPS Monitoring GroupJune 22, 2017BEPS, BMG, multinational companies, tax evasion and avoidance, Transfer Pricing Comment

The European Commission’s Proposals for a Common and Consolidated Corporate Tax Base

The BMG has now published its comments on the CCCTB – the European Commission’s proposals for Common Corporate Tax Base, and for a Common Consolidated Corporate Tax Base.

Unitary TaxationBEPS Monitoring GroupMay 16, 2017BEPS, Controlled Foreign Corporations, multinational companies, tax evasion and avoidance, Transfer Pricing, unitary taxationComment

The Multilateral Convention on BEPS

The BMG has now published its explanation and Analysis of MC-BEPS to implement the tax treaty related provisions of the BEPS project.

Action 7BEPS Monitoring GroupMarch 16, 2017BEPS, multinational companies, tax avoidanceComment

UK Implementation of the Multilateral Convention on BEPS

The BMG made a submission to the UK government in February 2017 on the UK’s implementation of the Multilateral Convention to Implement the Treaty-Related Provisions of the BEPS project.

BEPS Monitoring GroupFebruary 20, 2017multinational companies, preventing tax treaty abuse, tax avoidance, tax evasion and avoidanceComment

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