BEPS Action 6 – Challenges for Existing Holding Structures?

2018-02-12T04:04:52+00:00

BEPS Action 6 – Challenges for Existing Holding Structures? The OECD’s final report on “BEPS Action 6: Preventing the Granting of Treaty Benefits in Appropriate Circumstances” identifies tax treaty abuse, in particular, tax treaty shopping as one of the most important sources of BEPS concerns.  This is where a [...]

BEPS Action 6 – Challenges for Existing Holding Structures? 2018-02-12T04:04:52+00:00

BEPS Action 5 – Harmful Tax Practices

2018-02-12T03:52:36+00:00

BEPS Action 5 - Harmful Tax Practices BEPS Action 5 “Countering harmful tax practices more effectively, taking into account transparency and substance” aims to identify and counter harmful tax practices, taking into account transparency and substance.  This Action aims to revamp the existing framework on harmful tax practices with a [...]

BEPS Action 5 – Harmful Tax Practices 2018-02-12T03:52:36+00:00

BEPS Action 4 – Interest Deductions and Other Financial Payments

2018-02-12T04:05:59+00:00

BEPS Action 4 - Interest Deductions and Other Financial Payments BEPS Action 4 “Limiting base erosion involving interest deductions and other financial payments” aims to limit base erosion via interest deductions and other financial payments. Recommendations are expected to be published for domestic law limitations on tax deductions for both [...]

BEPS Action 4 – Interest Deductions and Other Financial Payments 2018-02-12T04:05:59+00:00