The OECD’s Work on Base Erosion and Profit Shifting
28 February 2013, 2.00 pm CET
Host: Bill Dodwell
Presenters: Tim Tuerff, Alison Lobb
The OECD is responding to the growing perception that governments lose substantial corporate tax revenue because profits are shifted to favourable tax locations, and the recognition that international common tax principles may not have kept pace with changing business environments. Political interest may mean that the OECD now has backing to tackle the issue. What does your organisation need to know about the key pressure areas and implications for the future of the international tax system? We'll discuss:
- Mismatches in entity/instrument characterisation.
- Tax treaty concepts for digital goods and services.
- Transfer pricing and financing activities.
- Anti-avoidance measures and the availability of preferential regimes.
- The OECD’s timetable and next steps.
Gain insights into the debate.