TaxNewsFlash-BEPS — KPMG's reports of developments of interest to multinationals on the OECD's base erosion and profit shifting (BEPS) initiative and tax transparency.
Updated weekly, this summary report in table format offers a snapshot of implementation of country-by-country (CbC) reporting and Master file / Local file documentation requirements around the world. Read more >
10 Jul - Chile: MLI approved by Congress
3 Aug - Peru: Country-by-country reports, transfer pricing documentation due in November 2018
25 Jul - United States: IRS updates country-by-country reporting guidance, information
24 Jul - Belgium: Civil penalties for transfer pricing documentation compliance failures
23 Jul - OECD: Annual report on status of BEPS Inclusive Framework
18 Jul - Netherlands: Implications of Dutch transfer pricing decree on OECD discussion draft on transfer pricing of financial transactions
13 Jul - Nigeria: Country-by-country reporting guidelines
12 Jul - France: Transfer pricing documentation requirements, clarified and detailed
11 Jul - Luxembourg: Bill to ratify multilateral instrument (MLI) into domestic law
KPMG's reports of developments concerning the tax treatment of the digital economy, including digital services tax and the taxation of online, remote sales.
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