OECD publishes proposal to tax profits in countries where customers are located
On 9 October 2019, the OECD published a proposal with the aim to ensure that large and highly profitable multinational companies, including digital companies, pay taxes where they have important consumer-oriented activities and generate profits. A...
On 9 October 2019, the OECD published a proposal with the aim to ensure that large and highly profitable multinational companie...
Read moreOECD and Brazil share outcomes of project to align Brazil’s transfer pricing rules to OECD standard
Brazil and the OECD have been working together for the past 15 months to see whether a closer alignment between the TP system of Brazil and the OECD guidelines is possible. A joint statement of the outcomes was made public on July 11, 2019. Work p...
Brazil and the OECD have been working together for the past 15 months to see whether a closer alignment between the TP system o...
Read moreCredit Ratings: what to consider?
Introduction In the July published discussion draft, the OECD recognizes the use of credit ratings as an important tool to determine whether the conditions of intra-group loans are comparable to third party conditions. A credit rating serve...
Introduction In the July published discussion draft, the OECD recognizes the use of credit ratings as an important tool ...
Read moreOECD report on Tax Challenges from Digitalisation
Last week, the European Commission (EC) made two proposals regarding the taxation of digital businesses. Firstly, it introduced revenue tax as an interim measure. Secondly, it proposed profit tax as a long-term solution for the current issues in t...
Last week, the European Commission (EC) made two proposals regarding the taxation of digital businesses. Firstly, it introduced...
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