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Organization for Economic Cooperation and Development (OECD)

IMF, World Bank, UN, OECD form new group to stop tax erosion

IMF, World Bank, UN, OECD form new group to stop tax erosion

WASHINGTON (Reuters) – The International Monetary Fund and the World Bank said on Tuesday they are joining forces with other international organizations to cooperate on tax issues and develop new tools and standards to halt tax base erosion and evasion. The new grouping, which will also include the United Nations and the Organization for Economic […]

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31 countries sign international agreement on country-by-country reporting, but not U.S.

31 countries sign international agreement on country-by-country reporting, but not U.S.

OECD press release (Jan. 27, 2015). On January 27, finance ministers and top officials from 31 countries — which didn’t include the U.S. — signed the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country Reports (the Agreement), according to an OECD press release. This is the first signing ceremony for the Agreement to facilitate […]

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Proposed regs would require country-by-country reporting by U.S. parents of large multinational groups

Proposed regs would require country-by-country reporting by U.S. parents of large multinational groups

Preamble to Prop Reg12/21/2015Prop Reg § 1.6038-4 Proposed regulations on Country-by-Country Reporting. IRS has issued proposed regs that would require annual country-by-country (CbC) reporting by U.S. persons that are the ultimate parent entity of a multinational enterprise (MNE) group that has annual revenue for the preceding annual accounting period of $850 million or more. The […]

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CRS reports on corporate tax base erosion and profit shifting

CRS reports on corporate tax base erosion and profit shifting

A recently released Congressional Research Service (CRS) Report finds that the magnitude of profit shifting—i.e., using tax planning strategies to avoid, delay, or reduce U.S. tax on income earned overseas—may be significant.It notes that American corporations are reported to be engaged in profit shifting with increasing frequency, including some of the most well known companies: […]

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OECD examines effect of cross-border tax planning on R&D issues

OECD examines effect of cross-border tax planning on R&D issues

In a recent report titled “Supporting Investment in Knowledge Capital, Growth and Innovation,” the Organization for Economic Cooperation and Development (OECD) has examined the rise of “knowledge-based capital,” its contribution to economic growth, and related tax and policy concerns. Among other things, the OECD concluded that international tax policies and cross-border tax planning should be […]

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Meet Paul Raymond

Meet Paul Raymond

Mr. Raymond is a sought after speaker in tax controversy law by many attorney, accountant, and business groups and at the request of the Internal Revenue Service, has presented programs at the IRS Nationwide Tax Forum, attended by tax professionals throughout the United States.

Additionally, he continues to be an active member in the Section of Taxation, American Bar Association, where he was the Past Chair of the Employment Taxes Committee.

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Certifications &
Associations
Member CA Bar Member Orange County Bar US Tax Court Attorney