OECD BEPS Final Reports Now Available
Here they are for your reading pleasure: over 2000 pages of new “guidance”…
|Explanatory Statement 2015 (EN / FR / ES / DEU)|
|||Action 1: Addressing the Tax Challenges of the Digital Economy|
|||Action 2: Neutralising the Effects of Hybrid Mismatch Arrangements|
|Action 3: Designing Effective Controlled Foreign Company Rules|
|Action 4: Limiting Base Erosion Involving Interest Deductions and Other Financial Payments|
|||Action 5: Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance|
|||Action 6: Preventing the Granting of Treaty Benefits in Inappropriate Circumstances|
|Action 7: Preventing the Artificial Avoidance of Permanent Establishment Status|
|||Actions 8-10: Guidance on Transfer Pricing Aspects of Intangibles|
|Action 11: Measuring and Monitoring BEPS|
|Action 12: Mandatory Disclosure Rules|
|||Action 13: Guidance on Transfer Pricing Documentation and Country-by-Country Reporting|
|Action 14: Making Dispute Resolution Mechanisms More Effective|
|||Action 15: Developing a Multilateral Instrument to Modify Bilateral Tax Treaties|
The webcast is available here.
Robert Robillard, Ph.D., CPA, CGA, MBA, M.Sc. Econ.
Senior Partner, DRTP Consulting Inc.
514-742-8086; robertrobillard “at” drtp.ca
DRTP Consulting Inc. solutions go beyond transfer pricing and international tax solutions. The information in this blog post is general information only. Data and information come from sources believed to be reliable but complete accuracy cannot be guaranteed. DRTP Consulting Inc. or the author are not responsible or liable for any error, omission or inaccuracy in such information. The opinions expressed in this blogpost are those of the author. Readers should seek advice and counsel from DRTP Consulting Inc. as required.