miércoles, 4 de enero de 2017

OECD publishes multilateral instrument for implementing BEPS in double tax treaties

The OECD, on 24 November 2016, published the multilateral instrument for implementing BEPS in tax treaties. The multilateral instrument has two main goals. FIrst, to transpose a series of tax treaty measures from the OECD BEPS project into existing bilateral and multilateral tax agreements. Second, to set a new standard for mandatory binding arbitration in relation to resolving double tax disputes.

Source & more info: PwC

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