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.
TEI Submits Comments to the OECD regarding the Transfer Pricing aspects of Financial Transactions
On September 6th, TEI submitted comments to the OECD regarding its public discussion draft under BEPS Actions 8-10 on the transfer pricing aspects of financial transactions.
TEI Comments on Scope of Revisions to OECD Transfer Pricing Guidelines
On June 19, TEI submitted comments to the OECD regarding the scope of future revisions to Chapters IV and VII of the OECD’s transfer pricing guidelines. TEI’s comments focused on the practical aspects of any future guidance.
TEI Comments on the European Commission’s Digital Economy Tax Proposals
On May 15, TEI submitted comments regarding the European Commission’s proposals to define the concept of a “significant digital presence” for corporate income tax purposes and impose an interim digital services tax.
TEI Comments on European Commission Digital Economy Survey
On January 2, TEI submitted responses to the European Commission’s survey regarding “fair taxation of the digital economy,” disagreeing with the Commission’s proposed alternatives to taxing digital commerce.
TEI Comments on Taxation of Offshore Indirect Transfer
On October 19, TEI submitted comments to the Platform for Collaboration on Tax regarding the Platform’s draft toolkit on the taxation of offshore indirect transfers.
TEI Comments on OECD Request Regarding the Digitalization of the Economy
On October 12, TEI submitted comments to the OECD regarding their request for input on the tax challenges of the digitalization of the economy, including an interim report to be submitted to the G20 finance ministers.
TEI Comments on OECD Discussion Draft Regarding Revised Profit Split Guidance
On September 8, TEI filed comments with the OECD regarding its public discussion draft on revised guidance on the use of profit splits.
TEI Comments on OECD Hard-to-Value-Intangibles Draft
On June 29, TEI submitted comments to the OECD on its public discussion draft regarding Implementation Guidance on Hard-to-Value Intangibles.
TEI Participates in IRS Country-by-Country Association Roundtable
On January 12, 2017, TEI Executive Director Eli Dicker and Tax Counsel Benjamin Shreck participated in a roundtable discussion of the IRS’s administration of country-by-country (CbC) reporting. The discussion focused on the CbC forms, instructions and guidance, external communication and outreach, compliance and enforcement issues, as well as international exchange and use of CbC information.