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Base erosion and profit shifting: OECD perspective presentation

Published on 19 Feb 14 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This presentation covers:

  • action plan summary
  • the infamous structure that started it all
  • what is the policy and evidence?
  • some actions in action:
    • digital economy and PEs
    • treaty abuse
    • transfer pricing
    • interest deductions
    • country by country reporting.

Author profile:

Richard J VANN

Click here to expand/collapse more articles by Richard J VANN.
 

This was presented at 2014 Financial Services Taxation Conference .

Get a 20% discount when you buy all the items from this event.

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