sábado, 4 de abril de 2015

Release of a discussion draft on BEPS Action 3 (Strengthening CFC Rules)

OECD invites public comments on a discussion draft which deals with action 3 (Strengthening CFC Rules) of the BEPS Action Plan.

In July 2013, the Action Plan on Base Erosion and Profit Shifting directed the OECD to commence work on 15 actions designed to ensure the coherence of corporate income taxation at the international level. The first seven of these actions were presented to G20 Leaders at the Brisbane Summit in November 2014.

Action 3 of the BEPS Action Plan focuses on developing recommendations for the design of controlled foreign company (CFC) rules to combat base erosion and profit shifting.

This discussion draft considers all the constituent elements of CFC rules and breaks them down into the “building blocks” that are necessary for effective CFC rules. The majority of these building blocks include recommendations, and the building block that does not yet include a recommendation discusses possible options that could be included in effective CFC rules. The discussion draft also identifies specific questions where input is required in order to advance the work on CFC rules. The options and recommendations included in this discussion draft do not represent the consensus view of the Committee on Fiscal Affairs (CFA) or its subsidiary bodies, but they are intended to provide stakeholders with substantive options for analysis and comment.

No hay comentarios:

Publicar un comentario