OECD BEPS Final Reports Now Available

Here they are for your reading pleasure: over 2000 pages of new “guidance”…

 http://www.oecd.org/tax/aggressive/beps-2015-final-reports.htm

	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
www.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.