TPED is pleased to announce the publication of a Research Paper covering an economically sound and beneficial framework for selecting and adjusting foreign comparables, especially relevant in emerging and developing countries lacking comparables.
The tax challenges of the digitalisation of the economy were identified as one of the main areas of focus of the Base Erosion and Profit Shifting (BEPS) Action Plan.
In light of the high stakes and the need for a clear direction, the OECD Secretariat has developed a “Unified Approach” which is outlined in the document named “Secretariat Proposal for a Unified Approach under Pillar One”.
Prof. Matthias Petutschnig, from WU and also a member of TPED, and Stefanie Chroustovsky from WU, publish Comparability Adjustments A Literature Review (WU International Taxation Research Paper Series No. 2018-08, 1 Oct 2018).
TPED brings new members from diverse background, primarily from academic but also the non-profit and private sectors: Matthias Petutschnig, Pim Fris, Dr. Giammarco Cottani, Ednaldo Silva, Martin Zagler, Emily Muyaa, Bert Steens, Sam Sim, Christof Beuselinck, Noël-Faustin Kouame, Amanda Pletz, and Dr Raffaele Pettruzzi....