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 Further Comments on OECD BEPS Action Plan
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 of the Action Plan, including transfer pricing aspects of intangible assets, changes to the OECD model treaty, and improvements to the mutual agreement procedure.
The comments were prepared under the aegis of TEI’s European Direct Tax Committee, whose chair is Alexander Kölbl of General Dynamics. Benjamin R. Shreck, TEI Tax Counsel, coordinated the preparation of TEI’s letter.
TEI Comments on OECD Transfer Pricing Documentation White Paper
On September 30, 2013, TEI submitted a letter to the OECD commenting on its White Paper on Transfer Pricing Documentation. TEI’s comments focused on the need to reduce the transfer pricing documentation and compliance burden on taxpayers by standardizing requests for such documentation across tax authorities.
The comments were prepared under the aegis of TEI’s European Direct Tax Committee, whose chair is Alexander Kölbl of General Dynamics. Benjamin R. Shreck, TEI Tax Counsel, coordinated the preparation of TEI’s letter.
TEI Comments on OECD BEPS Action Plan
On September 18, 2013, TEI submitted a letter to the OECD commenting on its Action Plan on Base Erosion and Profit Shifting. TEI's comments focused on the general principles of the current international tax system and the need for the OECD maintain those principles as it advances its Action Plan to combat perceived base erosion and profit shifting by multi-national enterprises.
TEI Submits Recommendations to OECD on Transfer Pricing Aspects of Intangibles
On October 26, 2010, TEI submitted recommendations to the OECD on its consultation Transfer Pricing Aspects of Intangibles.
EUROPEAN DIRECT TAX
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.