KPMG TaxNewsFlash reports surrounding the sovereign wealth and pension funds industries
Transfer Pricing and BEPS
United States
Asia Pacific
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Latest tax developments from the United States and from KPMG member firms around the globe
Transfer Pricing and BEPS
United States
Asia Pacific
Europe
Statement by co-chairs of Inclusive Framework on BEPS indicates final negotiations on Pillar One nearing completion
The OECD released a statement by the co-chairs of the Inclusive Framework on Base Erosion and Profit Shifting.
Australia: KPMG comments on subordinate draft legislation implementing Pillar Two global minimum tax rules
KPMG tax professionals provided a submission to Treasury on the primary legislation
KPMG report: Employee data reporting for public country-by-country reporting
Discusses how navigating complexities of public CbC reporting requires an understanding of nuances of employee data reporting
Transfer Pricing and BEPS
Statement by co-chairs of Inclusive Framework on BEPS indicates final negotiations on Pillar One nearing completion
The OECD released a statement by the co-chairs of the Inclusive Framework on Base Erosion and Profit Shifting.
Australia: KPMG comments on subordinate draft legislation implementing Pillar Two global minimum tax rules
KPMG tax professionals provided a submission to Treasury on the primary legislation
KPMG report: Employee data reporting for public country-by-country reporting
Discusses how navigating complexities of public CbC reporting requires an understanding of nuances of employee data reporting
United States
Asia Pacific
Transfer Pricing and BEPS
United States
Asia Pacific
Europe
Australia: Consultation on draft legislation, regulations to streamline administration of fuel, alcohol excise
Consultation for these draft materials closes on 5 April 2024.
KPMG report: Amount B compliance challenges
Compliance challenges associated with the Amount B consensus document
KPMG report: Implications of ICAP statistics
ICAP statistics and implications for businesses looking to obtain tax certainty
Australia: KPMG comments on revised draft legislation implementing public country-by-country reporting
In response to the government’s request for comments, KPMG tax professionals provided a submission to Treasury.
Transfer Pricing and BEPS
Australia: Consultation on draft legislation, regulations to streamline administration of fuel, alcohol excise
Consultation for these draft materials closes on 5 April 2024.
KPMG report: Amount B compliance challenges
Compliance challenges associated with the Amount B consensus document
KPMG report: Implications of ICAP statistics
ICAP statistics and implications for businesses looking to obtain tax certainty
Australia: KPMG comments on revised draft legislation implementing public country-by-country reporting
In response to the government’s request for comments, KPMG tax professionals provided a submission to Treasury.
United States
Asia Pacific
Europe
OECD: Report to G20 Finance Ministers and Central Bank Governors, updates on developments in international tax reforms
Latest developments include BEPS initiatives, tax transparency efforts and other G20 tax deliverables
KPMG report: Overview and initial observations on Pillar One – Amount B
Overview of the OECD report on Amount B and initial observations on how multinationals can respond
KPMG report: HMRC guidance on OECD’s control of risk framework
Implications that HMRC guidance has for transfer pricing policies
OECD: Report on Amount B under Pillar One
Simplified and streamlined approach to the application of the arm's length principle to baseline marketing and distribution activities
KPMG report: Legal advice memorandum shows IRS approach to intercompany debt pricing
A report that discusses recent IRS legal advice memorandum and issue of implicit support
Transfer Pricing and BEP
OECD: Report to G20 Finance Ministers and Central Bank Governors, updates on developments in international tax reforms
Latest developments include BEPS initiatives, tax transparency efforts and other G20 tax deliverables
KPMG report: Overview and initial observations on Pillar One – Amount B
Overview of the OECD report on Amount B and initial observations on how multinationals can respond
KPMG report: HMRC guidance on OECD’s control of risk framework
Implications that HMRC guidance has for transfer pricing policies
OECD: Report on Amount B under Pillar One
Simplified and streamlined approach to the application of the arm's length principle to baseline marketing and distribution activities
KPMG report: Legal advice memorandum shows IRS approach to intercompany debt pricing
A report that discusses recent IRS legal advice memorandum and issue of implicit support
United States
Asia Pacific
Europe
Asia Pacific
Europe
United States