Matheson


BEPS

Related Expertise

Expertise

OECD BEPS (Base Erosion and Profit Shifting)

We are committed to actively engaging in the development of international and Irish tax policy.  We are the only Irish law firm that consistently participates in tax policy consultations, both internationally and in Ireland.  Each year, we prepare numerous detailed submissions and attend consultation meetings.

Recently, we have participated in all aspects of the OECD BEPS (Base Erosion and Profit Shifting) consultation process, as we believe it is essential that government and OECD tax proposals are carefully drafted and tested before implementation and necessary comments and observations are provided.

Our partners are members of the tax committees of various industry bodies, including the American Chamber of Commerce Ireland, the Irish Funds Industry Association and the Irish Debt Securities Association

OECD BEPS submissions

The OECD BEPS process is the most important development in international taxation in decades.  Proposals have been made which, if and when implemented, will have far-reaching effects on cross-border trade and development.  We have reviewed and provided detailed technical comments on nearly all streams of the BEPS process.  We have also attended most of the public consultation meetings held in Paris by the OECD.  Our written submissions regarding BEPS are available here:



Submission on BEPS Action 3 (Strengthening CFC rules) 1 May 2015
Submission on BEPS Action 3 (Strengthening CFC rules) 1 May 2015

Matheson submission to the OECD in response to the Discussion Draft on Strengthening CFC Rules issued on 3 April 2015 under Action 3.

Submission on BEPS Action 4 (Interest and other financial payments) 6 February 2015
Submission on BEPS Action 4 (Interest and other financial payments) 6 February 2015

Matheson submission to the OECD in response to the Discussion Draft on Interest Deductions and Other Financial Payments issued on 18 December 2014 under Action 4.

Submission on BEPS Action 5 (Modified nexus approach) 20 February 2015
Submission on BEPS Action 5 (Modified nexus approach) 20 February 2015

Matheson submission to the OECD in response to the Agreement on the Modified Nexus Approach for IP Regimes issued on 6 February 2015 under Action 5.

Submission on BEPS Action 6 (Treaty abuse) 9 April 2014
Submission on BEPS Action 6 (Treaty abuse) 9 April 2014

Matheson submission to the OECD in response to the Discussion Draft on Preventing Treaty Abuse issued on 14 March 2014 under Action 6.

Submission on BEPS Action 6 (Treaty abuse) – Follow-up work 9 January 2015
Submission on BEPS Action 6 (Treaty abuse) – Follow-up work 9 January 2015

Matheson submission to the OECD in response to the Discussion Draft on Follow-up Work on Action 6 issued on 21 November 2014.

Submission on BEPS Action 6 (Treaty abuse) – Revised discussion draft 12 June 2015
Submission on BEPS Action 6 (Treaty abuse) – Revised discussion draft 12 June 2015

Matheson submission to the OECD in response to the Revised Discussion Draft on Preventing Treaty Abuse issued on 22 May 2015 under Action 6.

Submission on BEPS Action 7 (Permanent establishments) 9 January 2015
Submission on BEPS Action 7 (Permanent establishments) 9 January 2015

Matheson submission to the OECD in response to the Discussion Draft on Preventing the Artificial Avoidance of PE Statues issued on 31 October 2014 under Action 7.

Submission on BEPS Action 7 (Permanent establishments) – Revised discussion draft 12 June 2015
Submission on BEPS Action 7 (Permanent establishments) – Revised discussion draft 12 June 2015

Matheson submission to the OECD in response to the Revised Discussion Draft on Preventing the Artificial Avoidance of PE Statues issued on 15 May 2015 under Action 7.

Submission on BEPS Actions 8-10 (Transfer pricing – Risk re-characterisation and special measures) 6 February 2015
Submission on BEPS Actions 8-10 (Transfer pricing – Risk re-characterisation and special measures) 6 February 2015

Matheson submission to the OECD in response to the Discussion Draft on Revisions to Chapter I of the Transfer Pricing Guidelines (including risk, re-characterisation and special measures) issued on 19 December 2014 under Actions 8-10.

Submission on BEPS Action 12 (Mandatory disclosure rules) 30 April 2015
Submission on BEPS Action 12 (Mandatory disclosure rules) 30 April 2015

Matheson submission to the OECD in response to the Discussion Draft on Mandatory Disclosure Rules issued on 31 March 2015 under Action 12.

Submission on BEPS Action 14 (Dispute resolution) 16 January 2015
Submission on BEPS Action 14 (Dispute resolution) 16 January 2015

Matheson submission to the OECD in response to the Discussion Draft on making Dispute Resolution Mechanisms More Effective issued on 18 December 2014 under Action 14.



OECD BEPS (Base Erosion and Profit Shifting)

We are committed to actively engaging in the development of international and Irish tax policy.  We are the only Irish law firm that consistently participates in tax policy consultations, both internationally and in Ireland.  Each year, we prepare numerous detailed submissions and attend consultation meetings.

Recently, we have participated in all aspects of the OECD BEPS (Base Erosion and Profit Shifting) consultation process, as we believe it is essential that government and OECD tax proposals are carefully drafted and tested before implementation and necessary comments and observations are provided.

Our partners are members of the tax committees of various industry bodies, including the American Chamber of Commerce Ireland, the Irish Funds Industry Association and the Irish Debt Securities Association

OECD BEPS submissions

The OECD BEPS process is the most important development in international taxation in decades.  Proposals have been made which, if and when implemented, will have far-reaching effects on cross-border trade and development.  We have reviewed and provided detailed technical comments on nearly all streams of the BEPS process.  We have also attended most of the public consultation meetings held in Paris by the OECD.  Our written submissions regarding BEPS are available here:


Submission on BEPS Action 3 (Strengthening CFC rules) 1 May 2015
Submission on BEPS Action 3 (Strengthening CFC rules) 1 May 2015

Matheson submission to the OECD in response to the Discussion Draft on Strengthening CFC Rules issued on 3 April 2015 under Action 3.

Submission on BEPS Action 4 (Interest and other financial payments) 6 February 2015
Submission on BEPS Action 4 (Interest and other financial payments) 6 February 2015

Matheson submission to the OECD in response to the Discussion Draft on Interest Deductions and Other Financial Payments issued on 18 December 2014 under Action 4.

Submission on BEPS Action 5 (Modified nexus approach) 20 February 2015
Submission on BEPS Action 5 (Modified nexus approach) 20 February 2015

Matheson submission to the OECD in response to the Agreement on the Modified Nexus Approach for IP Regimes issued on 6 February 2015 under Action 5.

Submission on BEPS Action 6 (Treaty abuse) 9 April 2014
Submission on BEPS Action 6 (Treaty abuse) 9 April 2014

Matheson submission to the OECD in response to the Discussion Draft on Preventing Treaty Abuse issued on 14 March 2014 under Action 6.

Submission on BEPS Action 6 (Treaty abuse) – Follow-up work 9 January 2015
Submission on BEPS Action 6 (Treaty abuse) – Follow-up work 9 January 2015

Matheson submission to the OECD in response to the Discussion Draft on Follow-up Work on Action 6 issued on 21 November 2014.

Submission on BEPS Action 6 (Treaty abuse) – Revised discussion draft 12 June 2015
Submission on BEPS Action 6 (Treaty abuse) – Revised discussion draft 12 June 2015

Matheson submission to the OECD in response to the Revised Discussion Draft on Preventing Treaty Abuse issued on 22 May 2015 under Action 6.

Submission on BEPS Action 7 (Permanent establishments) 9 January 2015
Submission on BEPS Action 7 (Permanent establishments) 9 January 2015

Matheson submission to the OECD in response to the Discussion Draft on Preventing the Artificial Avoidance of PE Statues issued on 31 October 2014 under Action 7.

Submission on BEPS Action 7 (Permanent establishments) – Revised discussion draft 12 June 2015
Submission on BEPS Action 7 (Permanent establishments) – Revised discussion draft 12 June 2015

Matheson submission to the OECD in response to the Revised Discussion Draft on Preventing the Artificial Avoidance of PE Statues issued on 15 May 2015 under Action 7.

Submission on BEPS Actions 8-10 (Transfer pricing – Risk re-characterisation and special measures) 6 February 2015
Submission on BEPS Actions 8-10 (Transfer pricing – Risk re-characterisation and special measures) 6 February 2015

Matheson submission to the OECD in response to the Discussion Draft on Revisions to Chapter I of the Transfer Pricing Guidelines (including risk, re-characterisation and special measures) issued on 19 December 2014 under Actions 8-10.

Submission on BEPS Action 12 (Mandatory disclosure rules) 30 April 2015
Submission on BEPS Action 12 (Mandatory disclosure rules) 30 April 2015

Matheson submission to the OECD in response to the Discussion Draft on Mandatory Disclosure Rules issued on 31 March 2015 under Action 12.

Submission on BEPS Action 14 (Dispute resolution) 16 January 2015
Submission on BEPS Action 14 (Dispute resolution) 16 January 2015

Matheson submission to the OECD in response to the Discussion Draft on making Dispute Resolution Mechanisms More Effective issued on 18 December 2014 under Action 14.



About cookies on our website

Following a revised EU directive on website cookies, each company based, or doing business, in the EU is required to notify users about the cookies used on their website.

Our site uses cookies to improve your experience of certain areas of the site and to allow the use of specific functionality like social media page sharing. You may delete and block all cookies from this site, but as a result parts of the site may not work as intended.

To find out more about what cookies are, which cookies we use on this website and how to delete and block cookies, please see our Which cookies we use page.

Click on the button below to accept the use of cookies on this website (this will prevent the dialogue box from appearing on future visits)