Practical Issues of Obtaining Double Tax Treaty Benefits Taking Into Account The Upcoming Implementation of The Multilateral InstrumentPractical issues of obtaining double tax treaty benefts taking into account the upcoming implementation of the multilateral instrument.Tax Articles07 Dec, 2020170
Communiqué: Realizing Opportunities of the 21st Century for AllExtracts from the Communique on tax related issues.BASE EROSION AND PROFIT SHIFTING (BEPS)26 Feb, 20201215
OECD/G20 Base Erosion and Profit Shifting ProjectTransfer Pricing Guidance on Financial Transactions Inclusive Framework on BEPS: Actions 4, 8-10BASE EROSION AND PROFIT SHIFTING (BEPS)12 Feb, 2020712
Statement by the OECD/G20 Inclusive Framework on BEPSStatement by the OECD/G20 Inclusive Framework on BEPS on the Two-Pillar Approach to Address the Tax Challenges Arising from the Digitalisation of th... BASE EROSION AND PROFIT SHIFTING (BEPS)06 Feb, 2020730
OECD Multilateral Instrument(“MLI”) – Current Status Current status of MLI. BASE EROSION AND PROFIT SHIFTING (BEPS)15 Jul, 20191932
Multilateral Instrument Provisions: Practical Application The practical application of the principal purpose test under the multilateral instrument provisions. BASE EROSION AND PROFIT SHIFTING (BEPS)02 Apr, 20191658
Implementation of the Multilateral Instrument (“MLI”) In June 2017, 68 countries, which included all EU countries, Australia, Japan, China and Russia but not the USA, signed the MLI. BASE EROSION AND PROFIT SHIFTING (BEPS)05 Mar, 20191471
OECD -Multilateral BEPS Convention Will Enter into Force on 1 July Following Slovenia’s Ratification Press release. BASE EROSION AND PROFIT SHIFTING (BEPS)12 Apr, 20182385
English 
Greek 
