The Platform for Collaboration on Tax, a joint initiative of the IMF, OECD, UN and World Bank Group, issued a draft toolkit in October 2019 designed to help developing countries in the implementation of effective transfer pricing documentation requirements. Input on...
The Global Tax Advisers Platform (“GTAP”) has published an Opinion Statement that sets out GTAP’s response to the OECD public consultation on the draft report on tax morale. GTAP welcomes the findings of the report that suggest a global policy course of action which...
The CFE and AOTCA have constantly followed the BEPS Action Plan by submitting 17 Opinion Statements on the following BEPS Actions, all to be found on the CFE website. We invite you to read the Opinion Statement and remain at your disposal for any questions you may...
Since 2014, the CFE and AOTCA have released 17 Opinion Statements on BEPS Actions (seven as joint Opinion Statements and ten as CFE Opinion Statements). This Opinion Statement contains CFE´s and AOTCA´s key messages on all 15 BEPS Actions. It is being released...
The following comments relate to the OECD’s Revised Public Discussion Draft “Preventing Tax Treaty Abuse” (hereinafter, the “Discussion Draft”), published on 22 May 2015, pertaining to Action 6 of the OECD/G20 BEPS (Base Erosion and Profit Shifting) Action Plan. They...
