KPMG Comment Letters to the OECD on BEPS

Comment letters from KPMG International and member firms on the OECD BEPS Action Plan

KPMG is a global network of professional firms providing Audit, Tax, and Advisory services. We operate in 147 countries and territories and have more than 219,000 people working in member firms around the world. The independent member firms of the KPMG network are affiliated with KPMG International Cooperative ("KPMG International"). Each KPMG firm is a legally distinct and separate entity and describes itself as such.

Manal Corwin

Manal Corwin

Principal in Charge, Washington National Tax, KPMG US

+1 202-533-3127
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2020

Comment letters to the OECD

March 6, 2020: Comments on the Public Consultation Document – Review of Country-by-Country Reporting (BEPS Action 13), KPMG International

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2019

Comment letters to the OECD

December 2, 2019: Comments on the Public Consultation Document – Global Anti-Base Erosion Proposal (“GloBE”) – Pillar Two, KPMG International

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November 12, 2019: Comments on the Secretariat Proposal for a "Unified Approach" under Pillar One, KPMG International

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March 6, 2019: Comments on OECD Public Consultation Document on Addressing the Tax Challenges of the Digitized Economy, KPMG International

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2018

Comment letters to the OECD

September 7, 2018: Comments on Discussion Draft on BEPS Actions 8-10, Financial Transactions, KPMG LLP (U.S.)

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June 20, 2018: Comments on the Scoping of the Future Revision of Chapter IV (Administrative Approaches) of the Transfer Pricing Guidelines, KPMG International

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June 20, 2018: Comments on the Scope of the Future Revision of Chapter VII (Intra-Group Services) of the Transfer Pricing Guidelines, KPMG International

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2017

Comment letters to the OECD

October 2017: Comments with Respect to the Request for Input with Respect to the Series of Questions Related to the BEPS Action 1 Report on Addressing the Tax Challenges of the Digital Economy (the 2015 Report) and the Draft Outline of the Interim Report for the G20 Finance Ministers, KPMG International

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September 2017: Comments on Discussion Draft: Additional Guidance on Attribution of Profits to Permanent Establishments, KPMG International

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September 15, 2017: Comments on Discussion Draft: Revised Guidance on Profit Splits, KPMG International

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June 30, 2017: Comments on the Discussion Draft on Implementation Guidance on Hard-to-Value Intangibles, KPMG International

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February 20, 2017: Comments on the Draft Toolkit Designed to Help Developing Countries Address the Lack of Comparables for Transfer Pricing Analyses, KPMG International

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2016

Comment letters to the OECD

September 8, 2016: Comments on Discussion Draft on BEPS Action 4 – Approaches to Address BEPS Involving Interest in the Banking and Insurance Sectors, KPMG International

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September 6, 2016: Comments on Attribution of Profits to Permanent Establishments Discussion Draft, KPMG International

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September 5, 2016: Comments on the OECD's Discussion Draft titled "BEPS Actions 8-10: Revised Guidance on Profit Splits, KPMG International

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2015

Comment letters to the OECD

June 18, 2015: Comments on the Discussion Draft on Hard-to-Value Intangibles, KPMG LLP (U.S.)

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June 12, 2015: Comments on the OECD Revised Public Discussion Draft on BEPS Action 7, KPMG International

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May 29, 2015: Comments to the OECD: BEPS Action 8 – Revisions to Chapter VIII of the Transfer Pricing Guidelines on Cost Contribution Arrangements, KPMG LLP (U.S.)

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April 30, 2015: Comments on OECD CFC Action 3 Discussion Draft, KPMG International

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April 29, 2015: Comments on the OECD Public Discussion Draft on BEPS Action 12: Mandatory Disclosure Rules, KPMG International

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March 14, 2015: Comments to the OECD: Measuring the Effects of BEPS, KPMG International

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February 9, 2015: Comments on BEPS Action 4 Discussion Draft on Interest Deductions and Other Financial Payments, KPMG LLP (U.S.)

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February 6, 2015: Comments on the Discussion Draft on Revisions to Chapter I of the Transfer Pricing Guidelines (including Risk, Recharacterization and Special Measures), KPMG LLP (U.S.)

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February 6, 2015: Comments on the Discussion Draft on the Transfer Pricing Aspects of Cross-Border Commodity Transactions, KPMG LLP (U.S.)

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February 6, 2015: Comments to the OECD: BEPS Action 10 – Discussion Draft on the Use of Profit Splits in the Context of Global Value Chains, KPMG LLP (U.S.)

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January 16, 2015: Comments on Discussion Draft on BEPS Action 14: Make Dispute Resolution Mechanisms More Effective, KPMG International

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January 14, 2015: Comments to the OECD: BEPS Action 10 – Proposed Modifications to Chapter VII and Low Value-Adding Intra-Group Services, KPMG International

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January 9, 2015: Comments on the OECD Public Discussion Draft on BEPS Action 7: Preventing the Artificial Avoidance of PE Status, KPMG International

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January 9, 2015: Comments on Follow Up Work on BEPS Action 6: Preventing Treaty Abuse, KPMG LLP (U.S.)

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2014

Comment letters to the OECD

May 2, 2014: Comments on OECD Hybrid Mismatch Report, KPMG International

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April 14, 2014: Comments on the OECD Discussion Draft on the Tax Challenges of the Digital Economy, KPMG International

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April 11, 2014: Comments on the OECD Paper on Transfer Pricing Comparability Data and Developing Countries, KPMG International

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April 9, 2014: Response to OECD Discussion Draft on BEPS Action 6: Preventing the Granting of Treaty Benefits in Inappropriate Circumstances, KPMG LLP (U.K.)

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February 26, 2014: Comments on the OECD Discussion Draft on Transfer Pricing Documentation and Country by Country Reporting, KPMG International

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2013

Comment letters to the OECD

September 28, 2013: OECD Invitation to Comment on the "Revised Discussion Draft on Transfer Pricing Aspects of Intangibles," KPMG International

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September 27, 2013: Comments with Respect to White Paper on Transfer Pricing, KPMG International

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Global tax reform: BEPS and tax transparency