OECD documents on BEPS Actions 1, 2, 5, 6, 8, 13 and 15 Released Today
See the communique here. The OECD suggests that these documents will: "• ensure the coherence of corporate income taxation at the international level, through new model tax and treaty provisions to neutralise hybrid mismatch arrangements...
Posted by DRTP
On 16 September 2014
OECD Model Tax Convention on Income and on Capital: the Condensed Version is Now Available Online
It can be seen here and was also added to RBRT's Resources page. Robert Robillard, CPA, CGA, MBA, M.Sc. Econ. Senior Partner, DRTP Consulting Inc. 514-742-8086; robertrobillard "at" drtp.ca www.drtp.ca DRTP Consulting Inc. solutions go...
Posted by DRTP
On 12 September 2014
New OECD Webcast on BEPS: September 16, 2014
From the OECD website: "Webcast details In September 2013, G20 Leaders fully endorsed the OECD Action Plan to address BEPS. The Action Plan provides for 15 actions to be delivered by 2015, with 7 actions...
Posted by DRTP
On 9 September 2014
Canada: Department of Finance Consults on Draft Tax Legislation
New draft legislative proposals were issued by Finance among which: "International Taxation ◾Better circumscribing an existing exception from the “investment business” definition in the foreign accrual property income regime by introducing additional conditions for the...
Posted by DRTP
On 3 September 2014
Tax Foundation Study : Corporate Income Tax Rates around the World, 2014
The Tax Foundation has recently published a new study focusing on the corporate income tax rates around the world. The document is available here. Among the key findings : "•The United States has the third...
Posted by DRTP
On 22 August 2014