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