viernes, 22 de julio de 2016

OECD continues BEPS implementation, amends Transfer Pricing Guidelines; EU adopts CbC report exchange rules

The OECD continues to move forward with the implementation of its Base Erosion and Profit Shifting (BEPS)-related deliverables.  Recent OECD announcements provide both an update and insight into its progress, as well as anticipated areas of future work — e.g., profit splits, attribution of profits to permanent establishments (PEs), and financial transactions guidance.  These announcements occurred at the 2016 OECD International Tax Conference held in Washington, DC on June 6-7, 2016. The first meeting of a new inclusive framework to implement BEPS was held in Kyoto, Japan on June 30-July 1, 2016.

Source & more info: PwC

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