BEPS Action 15 – Develop a Multilateral Instrument

2018-02-11T17:21:27+00:00

BEPS Action 15 - Develop a Multilateral Instrument BEPS Action 15 “Developing a multilateral instrument to modify bilateral treaties” aims to develop a multilateral instrument to enable jurisdictions to implement measures developed in the course of the work on BEPS and to amend bilateral tax treaties. The multilateral instrument [...]

BEPS Action 15 – Develop a Multilateral Instrument 2018-02-11T17:21:27+00:00

BEPS Action 14 – Dispute Resolution Mechanisms

2018-02-11T17:34:50+00:00

BEPS Action 14 - Dispute Resolution Mechanisms BEPS Action 14 “Making dispute resolution mechanisms more effective” notes that countries have agreed on a minimum standard and a number of best practices in relation to dispute resolution. A group of 20 States, including Australia, France, Germany, Italy, Luxembourg, Spain, the [...]

BEPS Action 14 – Dispute Resolution Mechanisms 2018-02-11T17:34:50+00:00

BEPS Action 13 – Transfer Pricing Documentation

2018-02-11T17:55:35+00:00

BEPS Action 13 - Transfer Pricing Documentation BEPS Action 13 “Transfer pricing documentation and Country-by-Country Report includes revised guidelines on transfer pricing documentation and Country-by-Country Reporting (CBCR). In particular, the Final Report on Action 13 proposes a three tiered documentation structure: A master file containing high-level information regarding global business [...]

BEPS Action 13 – Transfer Pricing Documentation 2018-02-11T17:55:35+00:00