viernes, 30 de enero de 2015

Dbriefs Bytes - 30 January 2015

Dbriefs Bytes is presented by Steve Towers, Asia Pacific Leader - International Tax at Deloitte, and summarizes the most relevant topics in the International Tax arena.



This week, the following BEPS developments are commented:
  • OECD Action 7: prevent the artificial avoidance of PE status
  • OECD Action 6: prevent treaty abuse
  • OECD Action 14: make dispute resolution mechanisms more effective
  • OECD Actions 8-10: discussion draft on "low value-adding intra-group services"
  • EU: Amazon ruling
  • Spain: CbC reporting
  • Australia: ATO review of 200 MNCs

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