Submissions

On June 12, 2015, TEI submitted comments on the Canadian Government's proposals to provide targeted relief from the withholding and remittance requirements that otherwise apply to non-resident…
On May 28, 2015, TEI submitted comments on the OECD BEPS discussion draft Action 8: Revisions to Chapter VIII of the Transfer Pricing Guidelines on Cost Contribution Arrangements (CCAs). The…
On May 28, 2015, TEI submitted comments on the OECD revised discussion draft on BEPS Action 7: Preventing the Artificial Avoidance of PE Status. The Institute's comments focused on the need for…
On May 18, 2015, TEI submitted comments to the Financial Accounting Standards Board concerning proposed updates to the FASB’s guidance on intra-entity asset transfers. While TEI commended the FASB…
On May 18, 2015, the United States Supreme Court issued a decision in Comptroller v. Wynne, holding that Maryland’s personal income tax – which did not offer its residents a full credit for income…
On April 30, 2015, TEI submitted comments on Action 3: Strengthening CFC Rules of the OECD’s BEPS project.  The Institute’s comments focused on the need for the OECD to recommended consistent CFC…
On April 29, 2015, TEI submitted comments regarding Action 12:  Mandatory Disclosure Rules of the OECD’s BEPS project.  The Institute recommended that the OECD adopt an objective, uniform, and…
On February 19, 2015, TEI submitted comments to the OECD regarding two new draft elements of the International VAT/GST Guidelines, entitled Guidelines on Place of Taxation for Business-to-Consumer…
On February 19, 2015, TEI submitted comments to the OECD’s Forum on Harmful Tax Practices regarding the modified nexus approach to preferential intellectual property tax regimes under BEPS Action 5.…
On January 15, 2015, TEI submitted comments to the OECD on its Public Discussion Draft regarding BEPS Action 14: Make Dispute Resolution Mechanisms More Effective. TEI’s comments emphasized the…
On February 6, 2015, TEI submitted comments to the OECD regarding its BEPS public discussion draft entitled BEPS Actions 8, 9 and 10: Revisions to Chapter I of the Transfer Pricing Guidelines (…
On February 6, 2015, TEI submitted comments to the OECD regarding its BEPS public discussion draft entitled BEPS Action 10: Discussion Draft on the Use of Profit Splits in the Context of Global Value…
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