TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

BEPS discussion drafts on attribution of profits to PEs and transactional profit splits

The OECD published discussion drafts titled Additional Guidance on Attribution of Profits to Permanent Establishments and Discussion Draft on the Revised Guidance on Profit Splits. Interested parties are asked to submit comments on these discussion drafts by 15 September to TransferPricing@oecd.org.

The OECD also intends to hold a public consultation on these additional guidance documents in November 2017 at the OECD Conference Centre in Paris, France.