The work on BEPS Action 14, the OECD has announced, continues with the publication of the fourth round of stage 1 peer review reports. Each report assesses a country’s efforts…
…was part of the OECD-G20 Base Erosion and Profit Shifting (BEPS) project which started in 2013 and for which Australia sought to lead the way during its G20 presidency in…
…and Profit Shifting (BEPS), in addition to changes incorporating the revised guidance on safe harbours approved in 2013 and consistency changes made to the rest of the OECD Transfer Pricing…
The OECD has released the outcomes of the second phase of peer reviews of the BEPS Action 13 Country-by-Country (CbC) reporting initiative. The second annual peer review considers implementation of…
As part of the ongoing work of the OECD/G20 Inclusive Framework on BEPS, the OECD secretariat is seeking public comments on certain aspects of the Global Anti-Base Erosion (GloBE) Proposal…
…themes include, but are not limited to, the following issues: BEPS project: implications for Australia Transfer pricing issues, including the profit split method Taxation of the digital economy, including potential…
The global tax landscape is being revamped with the introduction of Country-by-country Reporting (CbCR) as part of the Organisation for Economic Co-operation and Development’s (OECD’s) BEPS Action Plan 13 transfer…
…packages. In April 2021, the Organisation for Economic Co-operation and Development’s (OECD’s) Inclusive Framework on Base Erosion and Profit Shifting (BEPS) received the United States’ support and proposes a global…
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