The European Direct Tax Committee covers income-based tax aspects of European operations, including tax treaty matters, and develops the Institute’s positions and submissions to taxing authorities in European countries, as well as the European Union and OECD.
On February 3, 2015, TEI submitted comments to the OECD regarding its BEPS public discussion draft entitled BEPS Action 4: Interest Deductions and Other Financial Payments. TEI’s comments focused on…
On January 8, 2015, TEI submitted comments to the OECD regarding its BEPS Public Discussion Draft on Follow Up Work on BEPS Action 6: Preventing Treaty Abuse. TEI’s comments reiterated key…
On January 13, 2015, TEI submitted comments to the OECD on its Public Discussion Draft regarding BEPS Action 10: Proposed Modifications to Chapter VII of the Transfer Pricing Guidelines Relating to…
On December 23, 2014, TEI submitted comments to the OECD regarding its Public Discussion Draft on BEPS Action 7: Preventing the Artificial Avoidance of PE Status. TEI's comments focused on the need…
On September 17, 2014, TEI responded to the OECD’s request for input under Action 11 of its base erosion and profit shifting (BEPS) project, Establish methodologies to collect and analyse data on…
On July 21, 2014, TEI submitted comments to the government of Ireland regarding its public consultation document OECD Base Erosion and Profit Shifting Project in an Irish Context. TEI’s comments…
On May 1, 2014, TEI submitted comments to the OECD regarding its Public Discussion Drafts on BEPS Action 2: Neutralise the Effects of Hybrid Mismatch Arrangements (Recommendations for Domestic Laws…
On April 13, 2014, TEI submitted comments to the OECD regarding its Public Discussion Draft on BEPS Action 1: Address the Tax Challenges of the Digital Economy. The Institute agreed with the OECD…
On April 8, 2014, TEI submitted comments to the OECD regarding its Public Discussion Draft on BEPS Action 6: Preventing the Granting of Treaty Benefits in Inappropriate Circumstances. The Institute’s…
On March 7, 2014, TEI submitted comments to the United Nations regarding the United Nations Practical Manual on Transfer Pricing for Developing Countries. TEI recommended, among other things, that…
On February 22, 2014, TEI submitted comments to the OECD recommending substantial changes to the OECD’s revisions to Chapter V of its Transfer Pricing Guidelines included in its Discussion Draft on…
On October 16, 2013, TEI submitted a second letter to the OECD commenting on the OECD’s Action Plan on Base Erosion and Profit Shifting. TEI’s comments addressed issues under the 15 individual items…