OECD

Organisation for Economic and Commercial Development.

OECD, Transfer Pricing

(DLA Piper)/ /Leave a comment

If time allows, I try to contribute to the OECD discussions submitting comments to their draft papers. Last November and December 2014, the OECD came out with several drafts for discussion (this earlier article tries to summarize them briefly). After reading more than 600 pages of documents during the week of Christmas holiday, I decided…

BEPS, OECD, Permanent Establishments, Tax Avoidance

(Temple Tax Chambers; King’s College London)/ /Leave a comment

The OECD Joint Working Group on Business Restructurings is, in many respects, the precursor to the OECD BEPS project. Unresolved Business Restructuring issues, particularly in relation to permanent establishments, have appeared on the BEPS agenda. One question asked by the Joint Working Group was: Can an agency PE exist if the arrangements entered into did…