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:
Matheson submission to the OECD in response to the Discussion Draft on Strengthening CFC Rules issued on 3 April 2015 under Action 3.
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.
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.
Matheson submission to the OECD in response to the Discussion Draft on Preventing Treaty Abuse issued on 14 March 2014 under Action 6.
Matheson submission to the OECD in response to the Discussion Draft on Follow-up Work on Action 6 issued on 21 November 2014.
Matheson submission to the OECD in response to the Revised Discussion Draft on Preventing Treaty Abuse issued on 22 May 2015 under Action 6.
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.
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.
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.
Matheson submission to the OECD in response to the Discussion Draft on Mandatory Disclosure Rules issued on 31 March 2015 under Action 12.
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:
Matheson submission to the OECD in response to the Discussion Draft on Strengthening CFC Rules issued on 3 April 2015 under Action 3.
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.
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.
Matheson submission to the OECD in response to the Discussion Draft on Preventing Treaty Abuse issued on 14 March 2014 under Action 6.
Matheson submission to the OECD in response to the Discussion Draft on Follow-up Work on Action 6 issued on 21 November 2014.
Matheson submission to the OECD in response to the Revised Discussion Draft on Preventing Treaty Abuse issued on 22 May 2015 under Action 6.
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.
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.
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.
Matheson submission to the OECD in response to the Discussion Draft on Mandatory Disclosure Rules issued on 31 March 2015 under Action 12.
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.