OECD BEPS NEWS-Multilateral Convention and CbC Reports

Publicada en Deja un comentarioPublicada en English, Litigation, Tax Advisory

On July 2013, the Organization for Economic Co-operation and Development (“OECD”) issued a plan consisting of 15 Actions to fight tax base erosion and profit shifting by multinational enterprises known as “BEPS”. Action 13 of the plan consists on performing a new transfer pricing documentation analysis, while Action 15 suggests implementing a multilateral agreement by […]