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BEPS Implementation and Transfer Pricing - …
12/2/20161 beps Implementation and Transfer PricingGWU IRS 29thAnnual Institute on Current Issues in International TaxationDecember 15, 2016 Washington, DC1 Chris Bello, Chief, Branch 6, ACC(I), IRS John Hughes, Acting Director, APMA, IRS Michael McDonald, Financial Economist, Treasury Dept. Rocco Femia, Member, Miller & Chevalier Barbara Rollinson, Managing Director, Horst Frisch Bill Sample, Vice President Tax, Microsoft Attribution of Profits to PEs Profit Splits Post beps Local Country Developments Legal developments Administration and enforcement Other Pending Items Hard to value intangibles Low value services 3 Attribution of Profits412/2/20163 Introduction Report on beps Action 7 (Preventing the Artificial Avoidance of PE Standard) recommended lowering of PE standard Expansion of dependent agent PE concept Narrowing of specific activity exceptions Anti fragmentation rule Report also concluded that additional guidance was needed as to the application of the Article 7 attribution of profits rules to PEs resulting from changes in the Report Discussion Draft issued for public comment on July 4, 2016 Public Consultations held October 11, 2016 5 Attribution of Profits In General 2010 Authorized OECD Approach Memorialized in 2010 OECD Model Treaty and Commentaries Included in relatively few treaties in force (2008 AOA is more common, even new treaties) Rejected by certain countries and UN Model Basi
12/2/2016 1 BEPS Implementation and Transfer Pricing GWU‐IRS 29thAnnual Institute on Current Issues in International Taxation December 15, 2016 Washington, DC
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