The Resource BEPS project tracking to meet September deadline for items on documentation, intangibles, treaty abuse, hybrid mismatches

BEPS project tracking to meet September deadline for items on documentation, intangibles, treaty abuse, hybrid mismatches

Label
BEPS project tracking to meet September deadline for items on documentation, intangibles, treaty abuse, hybrid mismatches
Title
BEPS project tracking to meet September deadline for items on documentation, intangibles, treaty abuse, hybrid mismatches
Creator
Subject
Language
eng
Summary
Four officials from the OECD who spoke on a 23 January 2014 Webcast gave a detailed update on the progress being made on seven items in the Action Plan on Base Erosion and Profit Shifting (BEPS). By September 2014, practitioners can expect to see revised chapters in the Transfer Pricing Guidelines on documentation (Chapter 5) and intangibles (Chapter 6), as well as changes to the Model Tax Convention that are designed to prevent treaty abuse and neutralize the effects of hybrid mismatch arrangements. Concrete actions on harmful tax practices, the digital economy, and a multilateral convention are contemplated over the longer term. By September 2014, the OECD is expected to both complete its review of member country regimes regarding harmful practices and report on possible actions to address the challenges of the digital economy. As for the multilateral convention, the OECD's tax chief says initial research indicates developing such a convention to implement the BEPS plan is feasible
Citation source
In: Tax management transfer pricing report. - Arlington. - Vol. 22 (2014),
http://library.link/vocab/creatorName
Bell, K.A
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • OECD Transfer Pricing Guidelines
  • BEPS Project (OECD)
  • transfer pricing
  • intangibles
  • treaty abuse
Label
BEPS project tracking to meet September deadline for items on documentation, intangibles, treaty abuse, hybrid mismatches
Instantiates
Publication
Label
BEPS project tracking to meet September deadline for items on documentation, intangibles, treaty abuse, hybrid mismatches
Publication

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