Michaela Merz


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OECD: Possible VAT implications of Transfer Pricing


The Commission services wish to discuss with the VAT Committee the possible VAT implications of transfer pricing rules laid down for the purposes of direct taxation. Such rules are aimed at ensuring that the conditions of the transactions within a multinational enterprise group (“MNE group”), including the price, match comparable market conditions and that profits are fairly divided between the jurisdictions in which a multinational enterprise (“MNE”) operates1. Continue reading


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Recorded version: Webcast on Country-by-Country Reporting


PwC_PC_Italy_Rome_MB_011.jpgDear all,

The WebEx session on Country-by-Country Reporting took place last Tuesday.
If you didn’t had the chance to participate, please find HERE the recorded version of this WebEx session. Continue reading


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Invitation for informal Webcast on Country-by-Country Reporting


PwC_PC_Italy_Rome_MB_011.jpgDear all,

Please note that the WebEx session on Country-by-Country Reporting will take place today.

If you would like to join as well, please find below the dial-in details: Continue reading


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Invitation for informal Webcast on Country-by-Country Reporting


PwC_PC_Italy_Rome_MB_011.jpgLast month the OECD has published its final reports to combat Base Erosion and Profit Shifting (‘BEPS’). Finance Ministers from the G20 countries have since then endorsed the final detailed action plan for putting in place a coherent and transparent global tax regime.

One of the core themes of the BEPS action plan is the concrete requirement for all multinational companies (with a global turnover of EUR 750 million or more) to annually prepare the country-by-country report (CbC Report). Continue reading