…(BEPS). The OECD Model Tax Convention, a model for countries concluding bilateral tax conventions, plays a crucial role in removing tax related barriers to cross border trade and investment. It…
…to implement the minimum standards and recommendations agreed upon as part of the OECD/G20 Base Erosion and Profit Shifting (BEPS) project.” Summary of the key tax trends in 2018 from…
…individual or entity is unclear. Improving the effectiveness and timeliness of dispute resolution mechanisms is the aim of Action 14 of the BEPS Action Plan, and part of the wider…
…Base Erosion and Profit Shifting (BEPS) project aimed at addressing tax avoidance. Whilst this is also welcome, this only applies to those countries or jurisdictions already part of the BEPS…
…developed countries, much of the reform has been supported by the OECD Base Erosion and Profit Shifting (BEPS) project. BEPS has proposed limits on negative gearing, measures of and limits…
…Inclusive Framework on BEPS, which groups 134 countries and jurisdictions on an equal footing, for multilateral negotiation of international tax rules, making them fit for purpose for the global economy…
The Organisation for Economic Co-operation and Development (OECD) recently released a guidance for the spontaneous exchange of information by no or only nominal tax jurisdictions. As part of BEPS Action…
…Global Forum: Exchange of Information as a Tool to Combat Tax Evasion (EN/FR/ES) BEPS Minimum Standards (EN/FR/ES) BEPS Actions 2, 3, 4 and 12: Hybrids, Interests and CFCs (EN/FR/ES) Basic…
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