Last week, the Organisation for Economic Co-operation and Development (OECD) released the report, Transfer Pricing Guidance on Financial Transactions: Inclusive Framework on BEPS: Actions 4, 8-10. In October 2015, as…
…This insight seriously questions the efforts to target digital companies. Ultimately, a lack of evidence did not stop the OECD from pursuing the Base Erosion and Profit Shifting (BEPS) project,…
The Organisation for Economic Co-operation and Development (OECD) has released the second peer review assessing countries’ efforts to implement the Action 6 minimum standard as agreed under the OECD/G20 BEPS…
…through the OECD/G20 ‘Inclusive Framework’ (IF) on Base Erosion and Profit-Shifting (BEPS). Official documentation emphasises that all countries participate on an ‘equal footing’, but some participants and observers have emphasised…
…before interest, tax, depreciation and amortisation, (EBITDA) is proposed by the OECD BEPS recommendation. I find that using a fixed ratio rule to limit interest deductions enables better protection of…
…and 18th 2022. With the theme, BEPS 2.0/ESG: Asian Voices at the Cutting Edge, this conference brings together leading international tax, business industry leaders and tax administrators in a top-level…
The OECD/G20 Inclusive Framework on BEPS has released further technical guidance on the 15% global minimum tax agreed in October 2021 as part of the two-pillar solution to address the…
As part of the ongoing work of the OECD/G20 Inclusive Framework on BEPS to implement the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy,…
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