Submission to the OECD Committee on Fiscal Affairs
Commentaires à l’attention du Comité sur les affaires fiscales



  • 1406t_beps_cfapdf
  • 1406t_beps_cfa-frpdf

TUAC welcomes the opportunity to share comments with the Bureau of the Committee on Fiscal Affairs on 23 June 2014 at the OECD with regard to the implementation of the OECD Base Erosion and Profit Shifting (BEPS) Action Plan. The TUAC is calling for:

  • The adoption of a robust framework for transfer pricing documentation, including public country-by-country tax reporting;
  • The review of the permanent establishment status to effectively take account of the changing business model of fully digitalised businesses ;
  • The mobilisation of financial resource to help tax administrations in developing countries observe the standards that are to be agreed upon as part of the Action plan.

Read the full TUAC submission in the attached pdf file (en & fr).