BEPS Action 3 – Strengthen CFC Rules

2018-02-12T04:23:22+00:00

BEPS Action 3 - Strengthen CFC Rules BEPS Action 3 “Designing effective controlled foreign company rules” aims to develop recommendations regarding the design and strengthening of controlled foreign company (CFC) rules, to address concerns over the possibility of creating affiliated non-resident taxpayers and routing income of a resident enterprise through [...]

BEPS Action 3 – Strengthen CFC Rules2018-02-12T04:23:22+00:00

BEPS Action 2 – Hybrid Mismatch Arrangements

2018-02-12T04:38:17+00:00

BEPS Action 2 - Hybrid Mismatch Arrangements BEPS Action 2 “Neutralizing the effect of hybrid mismatch arrangements” aims to neutralise the effects of hybrid mismatch arrangements. The OECD intends to do this by making changes to the model tax convention and providing recommendations on the design of domestic rules [...]

BEPS Action 2 – Hybrid Mismatch Arrangements2018-02-12T04:38:17+00:00

BEPS Action 1 – Tax Challenges of the Digital Economy

2018-02-12T04:53:15+00:00

BEPS Action 1 - Tax Challenges of the Digital Economy BEPS Action 1 “Addressing the tax challenges of the digital economy” addresses the tax challenges of the digital economy and aims to identify and address the main challenges that the digital economy poses for the existing international tax rules. [...]

BEPS Action 1 – Tax Challenges of the Digital Economy2018-02-12T04:53:15+00:00