The OECD has launched a matching database for the Multilateral convention to implement tax treaty related measures to prevent BEPS (MLI), makes projections on how the MLI modifies specific tax treaties covered by the MLI by matching information from signatories’ MLI positions. The current database is a preliminary (beta) version that will be improved over time (bit.ly/2XeY3Wj).
New OECD transfer pricing country profiles have been released for Chile, Finland and Italy, bringing the total number of countries covered to 55, and has updated the information contained in the country profiles for Colombia and Israel. These profiles include information on the arm’s length principle, transfer pricing methods, comparability analysis, intangible property, intra-group services, cost contribution agreements, transfer pricing documentation, administrative approaches to avoiding and resolving disputes, safe harbours and other implementation measures, as well as the extent to which the specific national rules follow the transfer pricing guidelines (bit.ly/2FiUJip).
The latest version of the OECD’s Money laundering and terrorist financing handbook for tax examiners and tax auditors includes updated money laundering indicators and new material to increase detection and reporting of terrorist financing (bit.ly/2WRFC5I);
the Russian Federation has deposited its instrument of ratification for the BEPS multilateral instrument with the OECD and the convention will enter into force for the Russian Federation on 1 October 2019; and
Serbia has become the 129th signatory to the OECD’s ‘Multilateral convention on mutual administrative assistance in tax matters’.
The OECD has launched a matching database for the Multilateral convention to implement tax treaty related measures to prevent BEPS (MLI), makes projections on how the MLI modifies specific tax treaties covered by the MLI by matching information from signatories’ MLI positions. The current database is a preliminary (beta) version that will be improved over time (bit.ly/2XeY3Wj).
New OECD transfer pricing country profiles have been released for Chile, Finland and Italy, bringing the total number of countries covered to 55, and has updated the information contained in the country profiles for Colombia and Israel. These profiles include information on the arm’s length principle, transfer pricing methods, comparability analysis, intangible property, intra-group services, cost contribution agreements, transfer pricing documentation, administrative approaches to avoiding and resolving disputes, safe harbours and other implementation measures, as well as the extent to which the specific national rules follow the transfer pricing guidelines (bit.ly/2FiUJip).
The latest version of the OECD’s Money laundering and terrorist financing handbook for tax examiners and tax auditors includes updated money laundering indicators and new material to increase detection and reporting of terrorist financing (bit.ly/2WRFC5I);
the Russian Federation has deposited its instrument of ratification for the BEPS multilateral instrument with the OECD and the convention will enter into force for the Russian Federation on 1 October 2019; and
Serbia has become the 129th signatory to the OECD’s ‘Multilateral convention on mutual administrative assistance in tax matters’.
