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1、Tax&LegalWeeklyAlert27Jun–1Jul2016Inthisissue:OECDCouncilonMay23rdhadformallyapprovedtheamendmentstotheTransferPricingGuidelinessetoutinthe2015BEPSreportInthepressrelease,theOECDstatedthat“theamendmentsprovidefurtherclarityandlegalcertaintyaboutthestatusoftheBEPSchangestotheTransferPricin
2、gGuidelines,”whichwereendorsedbytheCouncilonOctober1st,2015,bytheG20FinanceMinistersonOctober8th,2015,andbytheG20leadersonNovember15th-16th,2015.MemorandumontheapprovalofRomania’saccessionasanassociatetotheBEPSimplementationForum,initiatedbyOECDOnMay24th,2016,theMinistryofFinanceissuedame
3、morandumontheapprovalofRomania’saccessionasanassociatetotheBEPSimplementationForum,initiatedbyOECD.EuropeanCouncilDirectiveregardingthemandatoryautomaticexchangeofinformationinthefieldoftaxationFriday,June6th,theEuropeanUnionCounciladoptedtheDirective(UE)2016/881oftheCouncilfromMay25th,20
4、16whichmodifiestheDirective2011/16/UEregardingthemandatoryautomaticexchangeofinformationinthefieldoftaxation.EUCouncilreachedpoliticalagreementontheAnti-TaxAvoidanceDirectiveTheDirective,whichwillbeformallyadoptedinanupcomingEUCouncilmeeting,setsforththerulesforaddressingtaxavoidancepract
5、icesaffectingthefunctioningoftheinternalmarket.Tax&LegalWeeklyAlert27Jun–1Jul2016
6、1OECD1CouncilonMay23rdhadformallyapprovedtheamendmentstotheTransferPricingGuidelinessetoutinthe2015BEPS2reportInaJune15thpressrelease,theOECDannouncedthattheOECDCouncilonMay23rdhadformallyapprovedtheamendmen
7、tstotheTransferPricingGuidelinessetoutinthe2015BEPSreportonActions8-10,“AligningTransferPricingOutcomeswithValueCreation,”andthereportonAction13regardingtransferpricingdocumentationandcountry-by-countryreporting.Inthepressrelease,theOECDstatedthat“theamendmentsprovidefurtherclarityandlega
8、lcertaintyaboutthestatusoftheBEPSchangestotheTransferPricingGuidelines,”whichwereendorsedbytheCouncilonOctober1st,2015,bytheG20FinanceMinistersonOctober8th,2015,andbytheG20leadersonNovember15th-16th,2015.Accordingtothepressrelease,thecontinuingeffortstomakeconformin
