OECD BEPS Final Reports Now AvailableBy Robert Robillard - 5 October 2015
This blogpost originally appeared on rbrt.ca.
Here they are for your reading pleasure: over 2000 pages of new “guidance”…
|Explanatory Statement 2015 (EN / FR / ES / DEU)|
|||Action 1: Addressing the Tax Challenges of the Digital Economy|
|||Action 2: Neutralising the Effects of Hybrid Mismatch Arrangements|
|Action 3: Designing Effective Controlled Foreign Company Rules|
|Action 4: Limiting Base Erosion Involving Interest Deductions and Other Financial Payments|
|||Action 5: Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance|
|||Action 6: Preventing the Granting of Treaty Benefits in Inappropriate Circumstances|
|Action 7: Preventing the Artificial Avoidance of Permanent Establishment Status|
|||Actions 8-10: Guidance on Transfer Pricing Aspects of Intangibles|
|Action 11: Measuring and Monitoring BEPS|
|Action 12: Mandatory Disclosure Rules|
|||Action 13: Guidance on Transfer Pricing Documentation and Country-by-Country Reporting|
|Action 14: Making Dispute Resolution Mechanisms More Effective|
|||Action 15: Developing a Multilateral Instrument to Modify Bilateral Tax Treaties|
The webcast is available here.
The library on BEPS and Transfer Pricing is available here.
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