BEPS Project - Preventing the Granting of Treaty Benefits in Inappropriate Circumstances
The BEPS project addresses forms of tax treaty abuse consisting of arrangements that “erode” the tax base or that avoid tax through...
BEPS Project - Country-by-Country Reporting – some concerns
In February 2014, the OECD published a draft template for country-by-country (CBC) reporting of the allocation of income, taxes and...
