BEPS Action Plan 2: Neutralizing the effects of hybrid mismatch arrangements By Faustina Victoria E. Ochoa-Sarmiento December 28, 2015

Hybrid mismatch arrangements are the focus of the 2-part Action Plan 2 of the Organisation for Economic Co-operation and Development’s (OECD’s) Base Erosion and Profit Shifting (BEPS) initiative.

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Focusing on nonfinancial risks by Vicky Lee-Salas December 21, 2015

As the business environment for financial institutions grows increasingly more complex and challenging, more and more banks are rethinking their risk management systems

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Transfer pricing of intangibles in the age of BEPS By Joyce A. Francisco December 14, 2015

In our previous columns, we tackled some of the recommendations from the Organisation for Economic Co-operation and Development (OECD) on how to address the issue of Base Erosion and Profit Shifting (BEPS)

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BEPS Action Plan 10: Low value-adding services (Second of two parts) By Auresana I. Torres December 7, 2015

In last week’s column, we started our discussion on Base Erosion and Profit Shifting (BEPS) Action Plan 10, which seeks to align transfer pricing outcomes to value creation by providing protection to

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BEPS action plan 10: Other high-risk transactions By Auresana I. Torres Dec 1, 2015

Action Plan 10 of the Base Erosion and Profit Shifting (BEPS) project of the Organisation for Economic Co-operation and Development (OECD) seeks to align transfer pricing (TP)

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BEPS Action 9: Risk and capital (Second of two parts) By Maria Cristina V. Chan November 23, 2015

In last week’s article, we started discussing Action 9 of the Organisation of Economic Co-operation and Development’s (OECD’s) Base Erosion and Profit Shifting (BEPS) 2015 Final Reports

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BEPS Action 9: Risk and Capital (First of two parts) By Maria Cristina V. Chan November 16, 2015

Action 9 of the Base Erosion and Profit Shifting (BEPS) 2015 Final Reports deals with transferring risks among, and allocating excessive capital to, group members,

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