BEPS Action Plan being implemented in Slovak tax legislation

22.11.2016 Martin Kiňo Martin Kiňo

Base erosion is a very important issue on the political agenda of many countries both inside and outside of the EU and it has been addressed at G20 and G8 summits. The G20 and the OECD have prepared a BEPS Action Plan aimed at combating base erosion and profit shifting by multinationals to countries with […]

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Italy introduces country-by-country reporting for multinational enterprises

22.11.2016 Peter Karl Plattner

On December 22, 2015, the Italian Parliament approved the 2016 Finance Act, which includes provisions introducing country-by-country (CbC) reporting for Italian parented multinational enterprises (MNEs) in line with Action 13 of the OECD’s Base Erosion and Profit Shifting project. An Italian MNE that is required by law to prepare consolidated financial statements, that has consolidated […]

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Germany: International transfer pricing

22.11.2016 Thomas Ziegler Thomas Ziegler

The transfer pricing issue has been the main topic of multinationals for a long time. In the last few years, the German Tax Office has raised the documentary obligations and problems in the tax controls are developing according to transfer pricing.  The taxable persons should process the transfer pricing documentation in the cases when a […]

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New Austrian Law on transfer pricing documentation

22.11.2016 Dr. Peter Wundsam

We would like to advise you of the Law on transfer pricing documentation (further referred to as LTPD), which is valid from August 2016 in Austria. This law introduces an extension of regulators for multinationals for the taxable period beginning from the 1st of January 2016. After fulfilling the financial conditions below (the amount of […]

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BEPS action plans implementation to the Czech Tax legislation

22.11.2016 Lenka Lopatová Lenka Lopatová

The Ministry of Finance has published a document on the 22nd of April 2016, as a reaction to the European directive ATAD to open the discussion about the implementation of the BEPS action plan into Czech legislation. Some of the action plans are mentioned below, which either have been implemented or are still waiting for […]

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Will measures against the transfer of profits tighten?

15.6.2016 Jaroslava Karafiátová Jaroslava Karafiátová

The Ministry of Finance following the international initiative and the draft of the EU directive against the evasion of direct taxes has prepared a working paper on the possible introduction of selected measures in the Czech Republic. The material briefly informs one about the respective areas of the initiative, which is aimed at primarily preventing […]

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BEPS: fixing the Permanent Establishment problem will not be easy, warns Moore Stephens


Prague, 30. 3. 2015: The OECD and the G20 may face an uphill task in tackling tax avoidance through artificial manipulation of permanent-establishment status, says professional services network Moore Stephens. The OECD’s BEPS Action Plan 7 aims to recommend treaty-based amendments to prevent international companies operating in a country from artificially avoiding having a permanent […]

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