The comments relate to:
1) The place of taxation of business-to-consumer supplies of services and intangibles (B2C Guidelines); and
2) Provisions to support the application of the Guidelines in practice.
See the all the comments received by the OECD here.
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- Posted by Robert Robillard
- On 27 February 2015
- 0 Comments
- Addressing Base Erosion and Profit Shifting, Base Erosion and Profit Shifting (BEPS), Base Erosion and Profit Shifting initiative (BEPS), BEPS, BEPS Canada