KPMG Comment Letters to the OECD on BEPS

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

KPMG is a global organization of independent professional services firms providing Audit, Tax and Advisory services. Each KPMG firm is a legally distinct and separate entity and describes itself as such. KPMG International Limited is a private English company limited by guarantee. KPMG International Limited and its related entities do not provide services to clients.

Comment letters

2022

November 11, 2022 | Comments to the Progress Report on Administration and Tax Certainty Aspects of Amount A of Pillar One, KPMG International

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August 18, 2022 | Comments on the Progress Report on Amount A of Pillar One, KPMG International

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June 10, 2022 | Comments on the Public Consultation Document for Pillar One – A Tax Certainty Framework for Amount A, KPMG International

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June 10, 2022 | Comments on the Public Consultation Document for Pillar One –Tax Certainty for Issues Related to Amount A, KPMG International

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May 20, 2022 | Comments on the Public Consultation Document for Pillar One – Amount A: Regulated Financial Services Exclusion, KPMG International

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April 29, 2022 | Comments on the Public Consultation Document for Pillar One – Amount A: Extractives Exclusion, KPMG International

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April, 20, 2022 | Comments on the Public Consultation Document for Pillar One – Amount A: Draft Model Rules for Domestic Legislation on Scope, KPMG International

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April 12, 2022 | Input on the Implementation of the Global Minimum Tax, KPMG International

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March 4, 2022 | Comments on the Public Consultation Document for Pillar One – Amount A: Draft Model Rules for Tax Base Determinations, KPMG International

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2021

2020

2019

2018

2017

2016

2015

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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