Tax Challenges Arising From the Digitalisation of the Economy – Global Anti-Base Erosion Model Rules (Pillar Two)Inclusive Framework on BEPSTax Articles22 Dec, 2021918
Prevention of Tax Treaty Abuse – Third Peer Review Report on Treaty ShoppingInclusive Framework on BEPS: Action 6Tax Articles09 Apr, 20211165
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, 20201373
Communiqué: Realizing Opportunities of the 21st Century for AllExtracts from the Communique on tax related issues.BASE EROSION AND PROFIT SHIFTING (BEPS)26 Feb, 20204052
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, 20201788
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, 20201783
OECD Multilateral Instrument(“MLI”) – Current Status Current status of MLI. BASE EROSION AND PROFIT SHIFTING (BEPS)15 Jul, 20193233
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, 20192817