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,…
…their discursive legitimacy to dominate open consultation processes, such as that which the OECD has run in regards to BEPS 2.0. The result is that they are both rule and…
New data released highlight continuing base erosion and profit shifting (BEPS) risks and the need to implement the two-pillar solution to ensure that large multinational enterprises (MNEs) pay a fair…
…deny deductions for payments relating to intangible assets held in low or no-tax jurisdictions and improve tax transparency. These measures are not unforeseen, largely implementing OECD BEPS measures, having been…
The OECD/G20 Inclusive Framework on BEPS has concluded negotiations on a multilateral instrument that will protect the right of developing countries to ensure multinational enterprises pay a minimum level of…
…effect to the OECD/G20 BEPS recommendations. Interested parties are invited to comment on the exposure draft. Submissions close Friday 29 April. The draft and submission details can be found here….
Part I is a report by the OECD Secretary-General regarding (A) the OECD/G20 BEPS Project; (B) Tax transparency, (C) Tax policy tools to support sustainable and inclusive growth; and (D)…
…IBFD Centre for Studies in African Taxation (CSAT). The 2017 Symposium will focus on Africa and the post-BEPS landscape. It features an line-up of world-renowned speakers, ranging from IBFD in-house…
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