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OECD: First recommendations for combating international tax avoidance by multinational enterprises on Tuesday 16 September 2014

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http://www.oecd.org/tax/oecd-to-release-first-recommendations-for-combating-international-tax-avoidance-by-multinational-enterprises-on-tuesday-16-september-2014.htm

OECD to release first recommendations for combating international tax avoidance by multinational enterprises on Tuesday 16 September 2014

08/09/2014  – The OECD will release its first recommendations for a co-ordinated international approach to combat tax avoidance by multinational enterprises under the OECD/G20 Base Erosion and Profit Shifting (BEPS) Project on Tuesday 16 September 2014.

OECD Secretary General Angel Gurría will present the first BEPS deliverables with Pascal Saint-Amans, director of the Centre for Tax Policy and Administration, during a press conference beginning at 2:00 p.m. (CET) at OECD Headquarters.

The news conference will be streamed LIVE at: video.oecd.org.

A technical briefing via webcast on the BEPS deliverables will follow, at 4:00 p.m. (CET). To register for this webcast, go to:www.oecd.org/tax/beps.htm

The BEPS Project aims to provide governments with clear international solutions for fighting corporate tax planning strategies that exploit gaps in existing rules and allow profits to ‘’disappear’’ or shift to low/no-tax locations. OECD work is based on a BEPS Action Plan endorsed by the G20 in July 2013, which identified 15 key areas to be addressed by 2015.

The first set of BEPS deliverables will be presented to the G20 Meeting of Finance Ministers on 20-21 September in Cairns, Australia. The instruments and reports relate to:

  • The Tax Challenges of the Digital Economy
  • Hybrid Mismatch Arrangements
  • Harmful Tax Practices
  • Tax Treaty Abuse
  • Transfer Pricing & Intangibles
  • Transfer Pricing Documentation and Country-by-Country Reporting
  • The Feasibility of Developing a Multilateral Instrument on BEPS

 For further information, to register for the news conference or for advance copies of the BEPS deliverables under embargo, contact:Lawrence Speer  in the OECD Media Office (+33 1 4524 7970). 

 

For further information on the OECD/G20 Base Erosion and Profit Shifting Project, go to: www.oecd.org/tax/beps.htm.

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Dimension Transfer Pricing International Taxation South African Tax Law
Jurisdictional audience Global audience, covers all jurisdictions Global audience, covers all jurisdictions South Africa specific, relevant to SADC region
Ideal for TP managers, advisors, in-house tax teams, analysts moving into TP Advisors and managers dealing with cross-border rules, treaties, planning Practitioners working with the SA Income Tax Act, cases, compliance
Core focus Methods, comparables, DEMPE, documentation, audits, dispute defence Treaties, source vs residence, anti-avoidance, PE, relief from double tax Statutory interpretation, case law, assessments, objections, local practice
Primary tools OECD TP Guidelines, UN Manual, BEPS Actions 8–10, 13, case law OECD and UN Models, MLI, BEPS 1.0 and 2.0, domestic rules, cases Income Tax Act, SARS practice notes, Tax Administration Act, SA cases
Assessment style Case-based assignments, file reviews, short written defences Problem questions, treaty interpretation, position papers Problem questions, statutory analysis, case commentary
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Dimension Conducting a Transfer Pricing Trial Effectively Managing Tax Teams Indirect Taxation Tax Risk Management
Jurisdictional audience Global audience Global audience Global audience, with local adaptation Global audience
Ideal for In-house tax, TP managers, litigators, advisors preparing for audits, ADR, trial Heads of tax, managers, team leads, controllers, emerging leaders VAT, GST, customs, finance managers, AP, AR, compliance specialists Tax managers, risk officers, controllers, advisors building governance
Core focus Case theory, evidence files, expert reports, witness prep, courtroom strategy Operating models, KPIs, workflows, stakeholder management, coaching VAT design, place of supply, input credits, exemptions, WHT interactions Risk identification, controls, documentation, audit readiness, dispute playbooks
Delivery mode Online, live sessions plus guided self-study Online, live sessions plus guided self-study Online, live sessions plus guided self-study Online, live sessions plus guided self-study
Duration 16 weeks, part-time 16 weeks, part-time 16 weeks, part-time 16 weeks, part-time
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Prerequisites TP fundamentals recommended Supervisory experience helpful Basic VAT knowledge helpful General tax experience helpful
Pathway Progress to PG Certificate in Transfer Pricing Progress to Mechanics of Leading Tax Teams, PG Certificate (leadership) Progress to PG programmes, International Tax or SA Tax Law Progress to PG Certificate in International Taxation or Transfer Pricing
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5000-word assignment if PG-Cert option elected		 End of module progress assessment

5000-word assignment if PG-Cert option elected		 End of module progress assessment

5000-word assignment if PG-Cert option elected		 End of module progress assessment

5000-word assignment if PG-Cert option elected