News & Analysis as of

Organization for Economic Co-operation and Development

Governance & Securities Law Focus: Asia Edition - May 2018

by Shearman & Sterling LLP on

In this newsletter, we provide a snapshot of the principal Asian, U.S., European and selected international governance and securities law developments of interest to Asian corporates and financial institutions. Please see...more

OECD publishes issues paper on blockchain and competition law

by Hogan Lovells on

Competition law questions are increasingly raised in the public debate about the blockchain technology. While there is yet to be any investigation in this field, the policy debate about applying competition law instruments to...more

OECD publishes issues paper on blockchain and competition law

by Hogan Lovells on

Competition law questions are increasingly raised in the public debate about the blockchain technology. While there is yet to be any investigation in this field, the policy debate about applying competition law instruments to...more

Top Ten International Anti-Corruption Developments for March 2018

by Morrison & Foerster LLP on

In order to provide an overview for busy in-house counsel and compliance professionals, we summarize below some of the most important international anti-corruption developments from the past month, with links to primary...more

NIOSH Seeks Comment on Draft Nanotechnology Research Plan for FYs 2018-2025

by Bergeson & Campbell, P.C. on

The National Institute for Occupational Safety and Health (NIOSH) published a Federal Register notice on April 24, 2018, announcing the availability of a draft research plan entitled Continuing to Protect the Nanotechnology...more

Anti-Corruption Enforcement: Analyzing the Enforcement Approaches of the US, the UK and France

Anti-Corruption enforcement is a top priority in France, the UK, and the US. Each of these countries has armed its enforcers with the enforcement tools necessary to investigate and prosecute corporations and individuals. Join...more

The OECD Issues an Updated CRS Implementation Handbook

by Butler Snow LLP on

The Organization for Economic Co-operation and Development (the “OECD”) has published version 2.0 of its Common Reporting Standard (the “CRS”) Implementation Handbook (the “Handbook”)....more

What is the MLI and why is it important in the context of the South African tax system

by Hogan Lovells on

The Base Erosion and Profit Shifting (BEPS) Project of the OECD was launched with the publication of the OECD BEPS Action Plan in 2013. The BEPS Project comprised various "Actions" aiming to fight tax avoidance strategies...more

Australia's Fines Not High Enough: The ACCC Redoubles its Focus and Sets out its Priorities

by K&L Gates LLP on

In Brief - Rod Sims, Chairman of the Australian Competition and Consumer Commission (ACCC) has said that companies must be fined more for breaching Australian competition and consumer laws. ...more

Beyond real estate, other highlights of the new Luxembourg-France tax treaty

by DLA Piper on

The real estate sector was the most immediately impacted by the new Luxembourg-France tax treaty, as we highlighted in our latest alert memorandum....more

Common Reporting Standard (CRS) Reporting Avoidance Game Is Over

by Foodman CPAs & Advisors on

The Common Reporting Standard (CRS) is a reality for over one hundred Jurisdictions during 2018. The Organization for Economic Co-operation and Development (OECD) has stated that there are potential and perceived loopholes...more

EU Targets Tax Avoidance Reporting Obligations for Intermediaries

by Jones Day on

The Situation: The Member States of the EU have unanimously agreed on a proposed directive establishing new and far-reaching tax reporting obligations for "intermediaries" and taxpayers. The Result: The proposal lays down...more

OECD Evaluates Application of In Vitro Methods for Human Hazard Assessment in OECD Testing Program for Safety of Manufactured...

by Bergeson & Campbell, P.C. on

The Organization for Economic Cooperation and Development (OECD) has published a March 23, 2018, report entitled Evaluation of in vitro methods for human hazard assessment applied in the OECD Testing Programme for the Safety...more

European Commission Presents ‘Fair Taxation of the Digital Economy’ Package

On March 21, 2018, the European Commission released a draft legislative package for “fair taxation of the digital economy,” which would establish new tax rules for digital business activities within the European Union. This...more

France and Luxembourg Sign New Tax Treaty

by Jones Day on

The Situation: On March 20, 2018, the governments of France and Luxembourg signed a new double tax treaty that will replace the current tax treaty dated April 1, 1958 (as amended through 2014). The Result: The most...more

A Tale of Two Enforcement Actions

by Ballard Spahr LLP on

And a Tale of Four Countries: Singapore Fines a U.K. Bank, and the U.S. Imposes a Consent Order on a Chinese Bank - Less than a week apart, two major financial institutions (“FIs”) have been hit with penalties for failing...more

UK Spring Statement - Updated position paper on taxation of the digital economy

by Dentons on

The UK government's Spring Statement, delivered March 13, 2018, includes an updated position paper on corporate tax and the digital economy, to address feedback provided during public consultation. Please see full Article...more

Russian Legislation Update: January – February 2018

by White & Case LLP on

Welcome to the most recent issue of our Russian Legislation Update, covering the period of January – February 2018. In this issue: - Banking - Currency Control - Anti-Money Laundering - Disclosure of Information -...more

Italy, Draft Regulation On Transfer Pricing And Corresponding Adjustments

by DLA Piper on

In April 2017, the Italian government issued a Decree with the aim, among the other, to: (1) amend the Italian transfer pricing legislation, in order to better align it with OECD’s arm’s length principle; and (2) provide the...more

Peru and Argentina: New Bribe Regimes Put Companies at Risk

by Jones Day on

In reaction to fallout from the recent Odebrecht scandal, and aided by shifting political winds, Peru and Argentina have enacted significant corporate anticorruption legislation. Both countries have implemented laws...more

2018 EU Trade, Regulatory and Competition Trends

Our “trends for 2018” are only a selection of interesting developments to watch for in 2018. Within the political and legislative cycle of the European Union, 2018 promises to be an eventful year, given that it is the last...more

Hong Kong: ground-breaking transfer pricing legislation – key features

by DLA Piper on

The Hong Kong government has gazetted an unprecedented tax legislative amendment – the Inland Revenue (Amendment) (No.6) Bill (Amendment Bill), on December 29, 2017, to meet the international standards promulgated by the...more

International Taxation in the Digital Era: The Rapidly Evolving European Perspective

Europe’s politicians worry that international tax rules have not kept pace with the digital economy and too easily allow multinationals to organize their global operations to minimize net taxable profits in high-tax European...more

EU Tax Haven Blacklist Update

by Ropes & Gray LLP on

The unveiling of the EU tax haven blacklist was covered in our Alert dated 12 December, 2017. While the consequences of a jurisdiction being on the blacklist remain largely unclear, clients may wish to review whether they...more

European Court of Justice: Intercompany Pricing Cannot Be Used For EU Import/Customs Purposes If Subject to Adjustments

• A recent judgment of the European Court of Justice for bars the use of intercompany transfer prices for EU imports and EU customs duty purposes if (as is commonly the case) these are subject to retroactive adjustments. ...more

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