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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

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The item BEPS project tracking to meet September deadline for items on documentation, intangibles, treaty abuse, hybrid mismatches represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
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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

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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

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),

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Label: 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

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