BDO submissions to the OECD
BDO actively participates in the work being done by the OECD with respect to international tax and transfer pricing. We believe it is essential that we provide the OECD with our commentary on its Discussion Drafts and White Papers, and to attend meetings and webcasts with the OECD, to ensure that an environment is developed that will help multinational businesses thrive and manage their tax expenditures while allowing tax authorities to collect the tax revenues required to fuel their respective economies. The following includes links to some of the OECD consultations and BDO’s submissions in conjunction with the work on BEPS and taxation of the digital economy:
Public Consultation on Pillar One - Amount B
Public Consultation on Progress Report on Amount A of Pillar One
Public Consultation on Pillar One – Amount A: Draft Model Rules for Tax Base Determinations
Public Consultation on Pillar One – Amount A: Draft Model Rules for Nexus and Revenue Sourcing
Public Consultation on the Reports on the Pillar One and Pillar Two Blueprints
Public Consultation on the Review of Country by Country Reporting (BEPS Action 13)
Public Consultation on the GloBE Proposal - Pillar Two
Public Consultation on a Unified Approach under Pillar One
Discussion Draft on Financial Transactions
Discussion Draft on Revised Guidance on Profit Splits
Discussion Draft on Additional Guidance on Attribution of Profits to Permanent Establishments
Discussion Draft on Implementation Guidance on Hard-To-Value Intangibles
Discussion Draft on Revised Guidance on Profit Splits
Interest Deductions and Other Financial Payments
Use of Profit Splits in the Context of Global Value Chains
Revisions to Chapter I of the OECD Transfer Pricing Guidelines
Revised Discussion Draft on Transfer Pricing Aspects of Intangibles
White Paper on Transfer Pricing Documentation
Draft Handbook on Transfer Pricing Risk Assessment