Today, the OECD released its first recommendations under the base erosion and profit shifting ("BEPS") project in a series of reports. These reports relate to:The tax challenges of the digital economy (Action 1) Hybrid mismatch arrangements (Action 2) Harmful tax practices (Action 5) Tax treaty abuse (Action 6) Transfer pricing issues in the key area of intangibles (Action 8) Transfer pricing documentation and country-by-country reporting (Action 13) The feasibility of developing a multilateral instrument on BEPS (Action 15) The reports and an explanatory statement issued by the OECD are now available....
OECD Releases First BEPS Recommendations
|Author:||Mr Alan Connell, Joe Duffy, Aidan Fahy, Catherine Galvin, Turlough Galvin, Shane Hogan, Alan Keating, John Kelly, Greg Lockhart, Catherine O'Meara, Mark O'Sullivan and Liam Quirke|
To continue readingREQUEST YOUR TRIAL