OECD Public Discussion Draft on BEPS Action 3: Strengthening CFC Rules
From the OECD website: "This discussion draft considers all the constituent elements of CFC rules and breaks them down into the “building blocks” that are necessary for effective CFC rules. The majority of these building...
Posted by DRTP
On 7 April 2015
OECD BEPS: Meetings, Meetings, and more Meetings, Including Developing Countries
From the OECD website: "Delegates from over 90 jurisdictions have gathered at the OECD Conference Centre in Paris in two meetings devoted to discussing solutions to base erosion and profit shifting (BEPS). The Global Forum...
Posted by DRTP
On 2 April 2015
UK Diverted Profits Tax Guidance Released
On March 30, 2015, HM Revenue & Customs released the interim draft guidance on the diverted profits tax. It is available here. A Summary of amendments following the technical consultation has also been published and...
Posted by DRTP
On 1 April 2015
EU “New” Inquiry: e-Commerce Showdown Coming Soon
According to a recent EU Communiqué: "The European Commissioner in charge of competition policy Margrethe Vestager announced today at a conference in Berlin a forthcoming proposal to launch a competition inquiry in the e-commerce sector....
Posted by DRTP
On 31 March 2015
OECD Discussion Draft on BEPS Action 12: Mandatory Disclosure Rules
From the OECD website: "This discussion draft [BEPS Action 12 Mandatory Disclosure Rules] provides an overview of mandatory disclosure regimes, based on the experiences of countries that have such regimes, and sets out recommendations for a...
Posted by DRTP
On 31 March 2015