Mission & GOALS

Founded in 1992, the International Tax Policy Forum (ITPF) sponsors nonpartisan academic research and conferences to promote an informed dialogue on international tax issues. Currently, ITPF's membership includes more than 40 major, U.S.-based multinational companies. Contact Us

MEMBER COMPANIES:

Board of Advisors

Alan J. Auerbach
Mihir A. Desai
Michael Devereux
Michael J. Graetz
Michelle Hanlon
James R. Hines, Jr., Research Director
Matthew Slaughter

Emeritus
Glen Hubbard

View more

Subscribe

Subscribe to receive an email when a new article is posted.




Latest News

PE Document Is About Interplay of OECD Model Treaty Articles

by Ryan Finley
The OECD's discussion draft  on profit attribution is intended to illustrate that attributing profit to a permanent establishment under article 7 of the model tax convention and performing a transfer pricing analysis under article 9 may result in different allocations of profit, according to the former head of the OECD's transfer pricing unit. 
To read more go here Subscription Required

IRS on Six-Year Scrutiny for Loan Recasts: We're Listening

Bloomberg

by Alison Bennett

Taxpayer concerns likely aren't falling on deaf ears about the six-year microscope multinational companies face while the government decides whether to recast their loans to subsidiaries as stock under controversial earnings-stripping rules.
To read more go here Subscription Required

Ecuadot significantly limits availability of income tax treaty benefits

PwC

by PwC

On 4 July 2016, the OECD published a discussion draft setting out proposed revisions to the guidance on the transactional profit split method, as set out in the Base Erosion and Profit Shifting (BEPS) Actions 8-10 (“Aligning Transfer Pricing Outcomes with Value Creation”), 2015 Final Report, together with a number of questions.  The questions are intended to elicit responses to be taken into account by Working Party No. 6 in considering revisions to the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations.  The OECD has asked for comments by 5 September 2016 and intends to hold a public consultation on the proposed guidance 11 and 12 October 2016.
To read more go here


Read More International Tax News