The BEPS Monitoring Group

Posts in Action 7

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

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

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 avoidanceComment

Comments on BEPS Action 7: Revised Discussion Draft on Preventing Artificial Avoidance of Permanent Establishment Status

Under international tax rules, whether a foreign company can be taxed on profits earned from activities in a country depends on whether it has a Permanent Establishment (PE).

Action 7BEPS Monitoring GroupJune 16, 2015multinational companies, OECD request for comments, tax avoidance schemes, tax evasion and avoidance, taxationComment

Reform of the Criteria for Taxable Presence (Permanent Establishment)

The BMG has published its comments on the OECD proposals on Preventing Artificial Avoidance of Permanent Establishment Status, under Action 7 of the BEPS Project, which deal with the criteria for taxable presence of a foreign company.

Action 7BEPS Monitoring GroupJanuary 12, 2015Comment

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