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US Insights on Base Erosion and Profit Shifting

Our US team of international tax professionals has been monitoring the global landscape related to BEPS. Read our perspectives on BEPS and the middle market below.  

Visit our Global Insights page for more perspectives from RSM member firms around the world.  

Related Insights

INSIGHT ARTICLE

Frequently asked questions on country-by-country reporting

A guide for multinational corporations regarding country-by-country reporting questions and base erosion profit shifting.

INSIGHT ARTICLE

OECD BEPS multilateral instrument

Read RSM partner Daniel Berman interview with BEPS Global Currents regarding the OECD BEPS Multilateral Instrument.

INSIGHT ARTICLE

New German bill combats harmful use of preferential IP regimes

As part of Germany’s efforts to implement the OECD’s BEPS Action Plan, expense deductions will be limited for payments after Dec. 31, 2017.

IRS answers common questions regarding country-by-country report

TAX ALERT

IRS answers common questions regarding country-by-country report

New IRS guidance on country-by-country (CbC) reporting highlights useful information and additional resources.

Multilateral Convention on treaty measures to prevent BEPS is signed

TAX ALERT

Multilateral Convention on treaty measures to prevent BEPS is signed

Officials from 76 jurisdictions, not including the United States, met to sign the BEPS multilateral treaty instrument.

United States signs first CbC competent authority agreements

TAX ALERT

United States signs first CbC competent authority agreements

The IRS has confirmed that two country-by-country competent authority agreements have been signed, one of which was with the Netherlands.

INSIGHT ARTICLE

OECD transfer pricing documentation guidance impacts US multinationals

BEPS Action Item 13 provides new guidance for transfer pricing documentation and country-by-country reporting for US multinationals.

Updated United Nations transfer pricing manual released

TAX ALERT

Updated United Nations transfer pricing manual released

Updated UN transfer pricing manual means taxpayers should be wary of their transfer pricing positions, particularly in developing countries.

What constitutes a permanent establishment?

VIDEO

What constitutes a permanent establishment?

As companies grow globally specific activities give rise to a permanent establishment and potential tax obligations in foreign countries.

Country-by-country reporting may be required before year-end

TAX ALERT

Country-by-country reporting may be required before year-end

Taxpayers operating in countries where country-by-country rules have been adopted may have filings due in 2016.

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