Podcasts about cbcr

In this episode Harriet and Grahame discuss the interaction of Pillar 2 and the Country by Country Reporting regime. How does CbCR drive Pillar 2 and why is it a vital building block for the OECD's flagship anti-avoidance package?

Dans ce 69ème podcast en français Impôt et Justice Sociale de mars 2025 proposé par Tax Justice Network, nous revenons sur le reporting public des comptes financiers des multinationales pays par pays (CBCR), qui s'impose comme un des leviers clés pour une fiscalité juste, loin des demi-mesures de l'OCDE, jugées trop timides. Le principe pour Tax Justice Network est clair: ien plus d'avoir un CBCR public, il faut des seuils abaissés et un accès garanti pour les pays africains, premières victimes de l'évasion fiscale. Nous revenons aussi sur le rapport choc d'Oxfam, L'art de prendre sans entreprendre, qui dénonce des inégalités criantes: une nouvelle élite qui s'enrichit très souvent sans mérite, utilisant les structures existantes de pillage des richesses du Sud au profit du Nord. Avec Julien Desiderio, expert en justice sociale et fiscale chez Oxfam Belgique, on apprend que malgré les efforts de l'OCDE, l'évasion fiscale reste un défi pour de nombreux pays africains, car elle axphyxie les budgets africains. Il revient aussi sur les solutions percutantes émergent : transparence renforcée, coopération boostée via l'ONU, taxation équitable des multinationales et des ultra-riches, sans oublier climat et droits humains dans l'équation fiscale. Le message est clair : la transparence n'est pas une option, c'est un droit inaliénable ! intervient dans ce podcast: Julien Desiderio: Policy advisor on tax and inequality @ Oxfam Belgium Notre site avec tous nos podcasts: https://podcasts.taxjustice.net/fr/production/impots-et-justice-sociale/

Dopo aver parlato delle date estive italiane dei Duran Duran e dello sciopero social di Mihael Stipe, ci colleghiamo con Dario Falcini, direttore di Rockit, per parlare della nuova edizione di CBCR e ospitiamo in studio Myss Keta per parlare del suo ultimo disco . .

Doug McHoney (PwC's International Tax Services Global Leader) is joined by Andy Wiggins, PwC Partner based in the United Kingdom and PwC's Global Tax Accounting Services Leader to(birming)ham it up on the tax accounting implications of Pillar Two. Together they discuss, deferred accounting, the differences between US Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS), accounting implications of the qualified domestic minimum top-up tax (QDMTT), income inclusion rule (IIR), and undertaxed profits rule (UTPR), country by country reporting (CbCR), and transitioning from the full safe habor to GloBe rules. 

Abbiamo vestito il nostro Biggio da Robespierre, montato il patibolo, affilato la mannaia della ghigliottina e controllato se le travi e la corda reggono ancora. Ora non ci resta che decidere solo una cosa: se tagliare o meno quella corda. L'imputato è ovviamente Ubisoft. La salveremo? Lo scoprirete seguendo la live. Oppure potete convincerci con un commento, spiegando a quale gioco Ubisoft siete più affezionati e perché vale la pena salvarla, raccontandoci un vostro ricordo particolare. Basterà a fermare la mano di Stefano Robespierre? Chissà. UNISCITI ALLA COMMUNITY ❤️ https://t.me/MustacchiChat TUTTI I NOSTRI LINK

A review of this week's major US international tax-related news. In this edition:  US House Speaker promises “Day One” focus on corporate tax policy with Republican election sweep – IRS soon to release final Section 367(d) regs on IP repatriation – IRS final Section 987 FX regs to reserve on partnership issues – IRS guidance on BEPS Pillar One Amount B coming before year end – IRS official clarifies ‘disregarded payment loss' rules effective date in recent DCL regs – IRS soon to release guidance on MAP and APA program – IRS assembling CAP transfer pricing team – OECD issues seventh annual BEPS Action 13 CbCR peer review report.

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This TP Talks episode addresses the evolution of country-by-country reporting (CbCR) as it relates to the OECD's Pillar Two Transitional CbCR Safe Harbor and Public CbCR.Support the Show.

Pour le 60ème épisode du podcast "Impôts et justice sociale" du réseau Tax Justice Network, animé par Idriss Linge, nous poursuivons les discussions récentes aux Nations Unies à New York visant à établir un cadre de coopération fiscale plus inclusif. Les experts du réseau participent à ces échanges, et le podcast partage une des propositions avancées lors de cette session. Markus Meinzer, directeur de l'équipe d'analyse politique, discute de l'importance du reporting pays par pays (CBCR). Il souligne comment cette pratique améliorerait la transparence et renforcerait la capacité des pays à mobiliser des ressources fiscales domestiques. Il critique les limitations imposées par l'OCDE qui ont tronqué l'efficacité du CBCR, empêchant un accès équitable aux données et limitant leur utilisation pour des ajustements fiscaux pertinents. Mario Cuenda Garcia de l'équipe de recherche explore l'histoire des batailles pour la justice fiscale. Il rappelle que même les pays développés ont dû surmonter des défis similaires pour établir des systèmes fiscaux solides, souvent influencés par des périodes de guerre nécessitant une capacité fiscale accrue. Carolina Finette, spécialiste de l'éducation, est interviewée sur l'impact de l'abus fiscal sur le financement éducatif. Elle travaille sur un rapport examinant comment les pertes dues à l'abus fiscal empêchent des millions d'enfants de s'inscrire à l'école et limitent le recrutement d'enseignants dans les pays à faible revenu. Elle souligne l'importance de mesures fiscales progressives pour combler les lacunes de financement dans l'éducation.

Doug McHoney (PwC's International Tax Services Global Leader) is joined by David Ernick, a Principal with PwC's Washington National Tax Services Transfer Pricing Practice and former Associate International Tax Counsel at the US Treasury Department, at PwC's Global Transfer Pricing Conference in San Diego, California. They discuss Country-by-country reporting (CbCR) transitional safe harbor rules, including the safe harbor tests, exclusions to the rules, the difference between the safe harbor rules and the full GLoBE rules, as well as whether a CbCR is ‘qualifying'.  Doug and David also discuss the history and implementation of public CBCR.

Die Erstellung eines County-by-Country Reportings kann sich ziehen und einige Mühen verursachen. So erging es auch Steuerberaterin Lisa Hägele. Über ihre Startschwierigkeiten und Lösungsansätze sprach sie im Livestream mit Paul Liese. Lisa Hägele ist Steuerberaterin bei der Düsseldorfer Kanzlei ADKL. Dort kümmert sie sich u. a. um das Thema Verrechnungspreise, zu der auch das Country-by-Country [...] Der Beitrag Country-by-Country Reporting: CbCR ohne Medienbrüche erschien zuerst auf hsp Handels-Software-Partner GmbH.

Mit Professor Deborah Schanz, Vorstand des Instituts für Betriebswirtschaftliche Steuerlehre an der Ludwig-Maximilians-Universität München, spricht Hermann Gauß über die großen Linien der Steuerpolitik und die grundlegenden Entwicklungen und Erwartungen an das bevorstehende Jahr. Dabei wird u.a. aufgezeigt, dass sich das Steuerrecht als probates und schnell verfügbares Instrument und krisenstützende Maßnahme bewährte, seine Stärken aber auch im Rahmen der Standortpolitik zukünftig entfalten sollte. Zudem sind Programmpunkte des Koalitionsvertrags zur Digitalisierung der Finanzverwaltung eine Chance zur Bürokratieentlastung von Unternehmen und müssen genutzt werden, auch und gerade weil die Komplexität des Steuerrechts (Stichwort BEPS, CbCR) enorm zunimmt und es einen entlastenden Faktor geben werden muss. Auch deswegen und gerade deshalb ist Professor Schanz Teil eines seit Jahren durchgeführten Forschungsprojektes – dem Tax Complexity Index – über den sie auch in dieser Folge berichtet.

Joining EPMIcast from Chicago, Jessica Downes Master Principal Solution Engineer at Oracle shares the impressive capabilities of Oracle Cloud Tax Reporting. The ‘Cast discusses the benefits of the Tax Reporting functionality, the solution's competition, customer success stories, and provides a product roadmap to what is coming to the platform!

Scott and Jeff discuss the OECD's Base Erosion and Profit Shifting (BEPS) project with Tom Neubig, a former Economist with the OECD. We answer basic questions about the OECD, BEPS, Pillar One and Pillar Two, which includes the proposed global minimum tax. The project is designed to stop the "race to the bottom" and to prevent large multinational companies from shifting their income to low-tax jurisdictions like tax havens. We also briefly discuss how country by country reporting will help with analysis after implementation.

Guest: GLIMSTEDT attorney-at-law & certified tax consultant, Gita Avotina Host: AGroup PR & Marketing Manager, Julia Kuznecova On 11 November 2021, the European Parliament gave the final approval on the EU Directive on public Country-by-Country Reporting (CbCR), formally known as the Directive of the European Parliament and the Council amending Directive 2013/34/EU as regards disclosure of income tax information by certain undertakings and branches. Glimstedt is a well-recognized & leading law firm, which provides AGroup and respectively all HRB Portal users with all the necessary suite of legal and regulatory support in Latvia, Lithuania, and Estonia, ensuring full compliance with local legislation and proper conditions to make informed & confident decisions that work. In this episode Gita Avotina, Glimstedt attorney-at-law & certified tax consultant answering the questions assumed that publishing CbCR on a voluntary basis might demonstrate the long-standing commitment to transparency since the positive impact outweighs the negative effect of higher tax payments. Furthermore, there are companies which have independently moved towards voluntary publishing, for example, Vodafone, BHP Billiton, Unilever. Besides, enhanced transparency could be considered as a pivotal goal. Also, it's worth noting that the EU Directive doesn't overlap other CbCR standards, such as BEPS Action 13 and Global Reporting Initiative-207 (GRI-207). Along with that, Gita has outlined that the most vital is the condition that information is public (disclosure of information) and is not filed only to the tax authorities. What's more the exchange of information has already been performed, but only for tax authorities. Which means that the companies by substance have been prepared since 2016. Additionally, non-EU companies are covered by the regulations as well, if non-EU parented companies if they are operating in the EU through medium-sized or large subsidiaries or branches.” HRB Portal podcast is brought by AGroup, a leading HR & business software provider in Baltics & Eastern Europe. To learn more visit us on agroup.lv --- Send in a voice message: https://anchor.fm/hrb-portal-podcast/message

Guest: Glimstedt Lawyer & Certified Tax Consultant, Gita Avotina; Host: AGroup PR & Marketing Manager, Julia Kuznecova Glimstedt is a well-recognized & leading law firm, which provides AGroup and respectively all HRB Portal users with all the necessary suite of legal and regulatory support in Latvia, Lithuania, and Estonia, ensuring full compliance with local legislation and proper conditions to make informed & confident decisions that work. On 11 November 2021, the European Parliament gave the final approval on the EU Directive on public Country-by-Country Reporting (CbCR), formally known as the Directive of the European Parliament and the Council amending Directive 2013/34/EU as regards disclosure of income tax information by certain undertakings and branches. In this episode Gita Avotina, Glimstedt lawyer & certified tax consultant answering the questions assumed, “If we refer to discrimination, it should be kept in mind that there shall be a principle of proportionality between interests of society and interests of individuals, in this case – companies. And we can see that by accepting this initiative public interests have been recognized to be justified, grounded and legitimate by implementing a particular approach. Furthermore, these proposals which have been implemented, have been discussed also with taxpayers, experts and this is generally acceptable concept for all involved parties. It continues the strategy of OECD BEPS 13 action plan, with one notable difference - publication of data. Therefore, Directive foresees transposition period for implementation and the first reportable year shall be only 2025 with reporting deadline December 2026. Thereby, there is a time limit provided for the companies to undertake actions for protection of their sensitive information. Furthermore, please note that a possibility to defer disclosing certain information for a limited period by providing reasoned explanation is foreseen. Which means that the publication of most important data can be deferred.” Also, Gita Avotina considered, “There shall be a certain position result reached and discussions have shown that during more than a 5-year period this result (let's say to this moment reasonable result) has been reached. If companies and society know that the information shall be published, so companies and all the society can get more “ready”, including transposition period, than simple publication (leakage) of data from companies internal databases. So, the main purpose of all this action is to ensure that companies' profits are taxed in countries where these profits are generated. General public as such can initiate proceedings for amendments in legislation, initiate administrative proceedings, but by the end – those shall be state institutions which shall make decisions, undertake particular actions towards taxpayers. Therefore, this publication of data is controlled. It's in a legal framework.” HRB Portal podcast is brought by AGroup, a leading HR & business software provider in Baltics & Eastern Europe. To learn more visit us on agroup.lv --- Send in a voice message: https://anchor.fm/hrb-portal-podcast/message

Doug McHoney (PwC's US International Tax Services (ITS) Leader) holds another post-vaccine session live at the Westminster Studios with Maarten Maaskant (PwC's Foreign Tax Desk Leader) to discuss the latest happenings in the European Union (EU) from a legislative, administrative, and judicial perspective. Doug and Maarten cover, among other topics: both the Amazon and Engie state aid decisions in the EU General Court and their future implications; public country-by-country reporting; the European Commission (EC) proposal for a new instrument to address potential distortive effects of foreign subsidies; and the EC communication on business taxation for the 21st century.

Au programme de cette nouvelle édition des Fiscales :Nos experts de KPMG Avocats, Marie-Pierre Hôo, Directrice de la doctrine fiscale et Vincent Berger décryptent l'essentiel de l'actualité fiscale française et internationale : projet de loi de finances rectificative pour 2021, aides Covid-19, CBCR public…Une émission indispensable à écouter sans tarder !

On 1 June, political agreement was reached on the introduction of public country by country tax reporting rules (public CBCR). Stefaan De Baets and Carla Buyens discuss the impact of these rules, how they fit in the broader move towards tax transparency and how companies can prepare.

Ein Grundsatz unserer Rechtsordnung ist ein sehr umfassendes und auch strafbewährtes Steuergeheimnis. Über die letzten Jahrzehnte haben sich verschiedene Strömungen im Sinne einer fairen Besteuerung ergeben, die eine höhere Transparenz, Nachhaltigkeit und Veröffentlichung von Steuerdaten einfordern und zu einer sehr öffentlich geführten Debatte um Transparenz von Steuerdaten führen. Oliver Wehnert, Alexandra Frey und Hermann Gauß beschäftigen sich daher in dieser Folge u. a. mit CbCR, dem Thema Informationsaustausch und der nichtöffentlichen und öffentlichen Berichterstattung. Was sind die Unterschiede und welche Strategie ist zu verfolgen?

There have been recent changes to how tax transparency should be handled. Some of these, such as the Global Reporting Initiative Standards (GRI 207) and environmental, social and corporate governance initiatives, are driven by public demand. New EC reporting requirements (such as DAC6, DAC7 and CbCR) and cooperative compliance programmes are also making a material difference to increasing levels of transparency. Today, transparency has become a strategic concern at board level. An organisation's data must tell a consistent story, one that is aligned with their overall strategy. Businesses should be prepared to disclose their tax positions to both the authorities and the public. Implementing the appropriate internal governance processes and tax risk management procedures, and clearly documenting these actions, is the best way to ensure you are in a position to do this.  In this episode, we outline the recent changes and their implications for taxpayers, and outline a best-practice approach to efficient compliance.About the ModeratorPieter Deré Director International Tax, PwC Belgiumhttps://www.linkedin.com/in/pieterdere/About the speakersAnnelies ButayeCorporate Tax Director, PwC BelgiumLinkedInhttps://www.linkedin.com/in/annelies-butaye-0a46045/Picturehttps://drive.google.com/file/d/1H0lkpfgjZuunnv2LxQI7cDFpIZk_yjmM/view?usp=sharingTamara GeboersSenior Tax Manager, PwC BelgiumLinkedinhttps://www.linkedin.com/in/tamarageboers/Picturehttps://drive.google.com/drive/u/0/folders/1kI_xLpTEyHFcADbBl3Noq39y7mDgbWDGDaan VebeurgtSenior Associate Corporate Tax, PwC BelgiumLinkedIn https://www.linkedin.com/in/daan-verbeurgt-0b534410b/Picture https://drive.google.com/drive/u/0/search?q=daan%20verbeurt

In dieser Podcast-Folge beleuchten wir aktuelle Fragestellungen rund um die CbCR-Einreichung für das Wirtschaftsjahr 2019, u.a. in Bezug auf den aktuellen Entwurf des JStG 2020 und dessen Einfluss auf den Umfang des CbCR, technische und inhaltliche Änderungen auf OECD-Ebene und den internationalen Austausch von CbCRs. Die Referenten sind Jörg Hanken (Partner Transfer Pricing, PwC Germany) und Rebecca Simoneit (Managerin Transfer Pricing, PwC Germany).

The Ernst & Young ITS Washington Dispatch brings you a monthly review of US international tax-related developments. In this edition: IRS issues final and proposed interest expense limitation regulations – Final and proposed GILTI regulations deliver few benefits, some surprises – IRS releases final regulations under Section 250 for computing FDII and GILTI deduction – IRS releases new draft partnership Schedules K-2 and K-3 for international tax reporting – US announces action against France’s DST – G20 Finance Ministers / Central Bank Governors reiterate commitment to BEPS 2.0 pillars – OECD releases new corporate tax data including CbCR statistics – OECD issues model rules for data reporting by platform operators for sellers in sharing / gig economy.  

A review of the week's major US international tax-related news. In this edition: IRS releases new draft partnership forms for 2021, Schedule K-2 and K-3 (Form 1065) – Treasury delivers two international tax-related regulatory projects to OMB’s OIRA for review – USTR announces action on France’s Digital Services Tax – OECD expects blueprint proposals for BEPS 2.0 Pillar 1 and 2 by October 2020 – OECD releases new corporate tax statistics, including aggregated CbCR data.

The Ernst & Young ITS Washington Dispatch brings you a monthly review of US international tax-related developments. In this edition: US CARES Act stimulus package to address COVID-19 has international tax implications – IRS expands 15 April tax relief and issues FAQs on extension of filing and payment deadlines, FATCA reporting – IRS issues final Section 901(m) regulations – TIGTA finds major FIRPTA withholding discrepancies – Alignment of transfer pricing regulations to TCJA provisions in relation to IP definition not expected before 2021 – OECD plans to continue BEPS 2.0 project virtually – OECD releases second annual peer review report on BEPS Action 6, prevention of treaty abuse – OECD releases CbCR comments.

The Ernst & Young ITS Washington Dispatch brings you a monthly review of US international tax-related developments. In this edition: US Treasury Secretary confirms DST deal with France – All major TCJA guidance expected by October 2020 – Pending US tax treaties with Chile, Hungary and Poland may require renegotiation over BEAT – IRS officials elaborate on limited Section 965 transition relief, BEAT PLR option – Altera files for certiorari in US Supreme Court in cost sharing case – OECD on track to complete BEPS 2.0 core principles in 2020 -- OECD offers tax revenue estimates for BEPS 2.0 proposals – OECD issues CbCR consultation document – OECD issues transfer pricing guidance for financial transactions – OECD offers draft model rules on platform operators for ‘sharing’ and ‘gig’ economy – OECD releases eight batch of peer review reports on BEPS Action 14.

A review of the week's major US international tax-related news. In this edition: US Treasury Secretary confirms US-France DST de-escalation agreement – Treasury Secretary defends TCJA international guidance at congressional hearing – Senate Finance Committee Democrats introduce GILTI amendment – OECD issues final TP report on financial transactions – OECD releases CbCR consultation document – OECD reports BEPS 2.0 Pillar 1 and 2 would raise additional $100b global CIT annually.

The Ernst & Young ITS Washington Dispatch brings you a monthly review of US international tax-related developments. In this edition: US officials offer new insights for coming international tax guidance – IRS releases final regulations on US partner contributions to partnerships with related foreign partners – Final FATCA and chapter 3 regulations issued – IRS will entertain cryptocurrency PLRs – IRS will consider certain requests for double taxation relief due to Section 965 repatriation – IRS rules target’s capitalized transaction costs do not create a separate and distinct intangible asset – OECD announces renewed IF commitment for 2020 consensus on new international tax rules under BEPS 2.0 – OECD releases additional guidance on CbCR, summary of related notification requirements – OECD releases third peer review report on Action 5 on the exchange of tax rulings.

This week we invite an awesome, talented Hair & Make Up Artist, Megan Maier, onto the Podcast to talk about her business, her travels, and much more! Marika jumps on and talks about a graphic experience with "Theodore" back in Taiwan. Be prepared for this one... ! And lastly, but never the leastly (wink wink), we announce that this is the last episode of our first season of CBCR! We're taking a R&R week to learn about our new equipment (which has obviously challenged us a bit these last couple weeks!) and prep for a busy Spring season coming up! We shall return in a couple weeks on FEBRUARY 20!  --- This episode is sponsored by · Anchor: The easiest way to make a podcast. https://anchor.fm/app

In dieser Podcast-Folge werden aktuell Fragestellungen rund um die CbCR-Einreichung in 2019, u.a. in Bezug auf die Übermittlung des CbCR, Sanktionen bei Nichterfüllung der Berichtspflichten sowie zum sogenannten "Secondary Mechanism" beleuchtet. Die Referenten sind Jörg Hanken (Head of Digital Services Tax & Legal, PwC Germany) und Rebecca Simoneit (Managerin Transfer Pricing, PwC Germany).

A review of the week's major US international tax-related news. In this edition: IRS announces new Section 965 transition tax campaign – IRS warns against using transfer pricing to avoid BEAT – OECD releases Pillar 2 Consultative Document – OECD issues more CbCR guidance – OECD announces new Analytical Database on MNEs and affiliates – OECD releases additional guidance on spontaneous information exchange by no, low-tax jurisdictions.

The EU Commission is trying to figure out how much power it actually has, and Qatar joins the CbCR club. CrossBorder Solutions · The Fiona Show - Facebook Page

The EU Commission is trying to figure out how much power it actually has, and Qatar joins the CbCR club.

Helybély Judit, a Deloitte transzferárazás csoportjának vezetője és a Nemzeti Adó- és Vámhivatal Transzferár-ellenőrzési Módszertani Osztály szakértői, Csikós Katalin és Luczó Gábor beszélgetnek aktualitásokról. Olyan témákat érintenek a szakértők, mint a NAV-on belüli hatáskörök, tapasztalatok az APA és a CBCR területén, illetve ellenőrzési tapasztalatok. Elérhető csatornák: Apple podcast: https://apple.co/2InEcOr YouTube: https://youtu.be/tnDsza8pnOQ Szakértőnk elérhetősége: Helybély Judit - Igazgató, Adó- és jogi tanácsadás https://www2.deloitte.com/hu/hu/profiles/helybely-judit.html Ne maradjon le a MeetingRequest következő epizódjairól és iratkozzon fel hírlevelünkre! https://www2.deloitte.com/hu/hu/misc/subscription-form.html?icid=bn_subscription-form

Congress returns for lame-duck session; year-end tax bill taking shape – IRS releases proposed regulations and related guidance on interest expense limitation under Section 163(j) – IRS issues proposed foreign tax credit regulations – IRS releases draft Form 8990, Limitation on Business Interest Expense under Section 163(j) – Taxpayers told to expect more ‘informal’ guidance, including on cryptocurrencies – IRS adds four new LB&I international compliance campaigns – US, Japan sign CbCR information exchange arrangement – Netherlands to repeal decree re: US-Netherlands tax treaty regarding hybrid entities – OECD issues guidance on MLI synthesized texts, MLI entry into effect – OECD updates results on preferential tax regimes, substantial activity requirements for no/nominal tax jurisdictions – OECD begins new BEPS Action 14 minimum standard review of additional jurisdictions

US House approves ‘tax reform 2.0’ legislation – US government issues proposed GILTI regulations – Treasury and IRS propose removing Section 385 debt/equity documentation requirements -- IRS releases draft Form 8991 for TCJA’s BEAT – IRS grants relief to RICs from Section 4982 excise tax for Section 965 inclusions – IRS to delay Section 871(m) regulations effective / applicability date two years – IRS issues guidance on REITS on income inclusions from foreign corporations -- IRS announces new compliance campaigns – OECR issues more CbCR guidance, updated exchange relationships

A review of the week's major US international tax-related news. In this edition: US Treasury issues proposed regulations removing IRC Section 385 debt/equity documentation regulations – IRS releases draft Form 8991 on new Section 59A BEAT provision -- IRS Notice 2018-72 delays effective date of Section 871(m) dividend equivalent payments by two years – US House tax leader urges IRS to issue virtual currency guidance – OECD issues additional CbCR guidance.

US government moving forward with TCJA international guidance, two more transition notices expected -- IRS guidance under new Section 965 prevents certain foreign corporations from making accounting period changes -- New guidelines issued for delinquent Forms 1120-F and waiver requests -- Treasury may delay Section 987 branch currency regulations until 2020 -- IRS updates Priority Guidance Plan with some TCJA international provisions -- IRS assumes major role in OECD’s International Compliance Assurance Program -- IRS announces increase in user fees for unilateral and bilateral APAs -- OECD releases additional CbCR guidance, country approaches to CbC reporting

US House and Senate pass competing tax reform bills – IRS concludes GRA becomes fixed on date of initial transfer – IRS may not complete planned competent authority agreements for CbCR by year end – US-Argentina tax information exchange agreement in force – IRS outlines additional international tax compliance initiatives – US to appeal ruling IRS violated APA regarding anti-inversion regulations – OECD releases additional CbCR guidance – OECD issues 2016 MAP statistics – OECD Council approves 2017 update to Model Tax Convention – OECD holds second consultation on attribution of profits to PEs, and profit splits – OECD publishes updated TP country profiles

Republican tax reform framework released; action moves to Congressional tax-writing committees – IRS offers relief for financial institutions required to obtain and report TINs – IRS issues proposed regulations on registration-required obligations and registered form rules – IRS issues updated draft APA template – OECD releases further CbCR guidance – OECD releases US peer review report on BEPS Action 14 minimum standards

Trump Administration to deliver detailed tax reform plan to Congress following August recess -- IRS signing competent authority agreements for CbCR exchanges -- IRS reviewing options for FTINs -- IRS LB&I reviewing how transfer pricing cases selected -- 68 jurisdictions sign Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS -- OECD seeks taxpayer input on BEPS Action 14 peer reviews -- OECD releases revised discussion drafts on profits splits, attribution of profits to permanent establishments.

A review of the week's major US international tax-related news. In this edition: US House Speaker calls for comprehensive, permanent tax reform in 2017 – IRS has signed 12 CA agreements for CbCR exchange – OECD releases discussion drafts on PE profit attributions, revised guidance on profit splits – OECD announces TP toolkit for developing nations lacking data.

Od lipca 2013 roku OECD pracuje nad projektem dotyczącym zapobiegania obniżaniu podstawy opodatkowania oraz transferu zysków – tzw. BEPS (Base Erosion and Profit Shifting). Jedną z istotnych inicjatyw w ramach BEPS jest międzynarodowa współpraca organów podatkowych – jej ułatwieniu ma służyć wdrożenie tzw. „Country-by-country reporting” (CbCR), czyli raportowanie kluczowych informacji dotyczących wszystkich podmiotów w grupie.