The G20 Tax Symposium Starts Today: A Perspective on BEPS From Russia
Дата публикации
Среда, 06.05.2015
Авторы
Sergey Drobyshevsky/Svetlana Shatalova
Серия
T20 Turkey
Аннотация
OECD and G20 Action Plan on Base Erosion and Profit Shifting (BEPS) was adopted in 2013. It consists of 15 actions including transfer pricing, taxation of controlled foreign corporations (CFC), digital commerce, hybrid instruments, international information exchange, tax treaty shopping etc. In 2013, OECD working group prepared draft documents regarding a number of the above issues and continues working on the rest, which should be finalized later this year.
OECD and G20 Action Plan on Base Erosion and Profit Shifting (BEPS) was adopted in 2013. It consists of 15 actions including transfer pricing, taxation of controlled foreign corporations (CFC), digital commerce, hybrid instruments, international information exchange, tax treaty shopping etc. In 2013, OECD working group prepared draft documents regarding a number of the above issues and continues working on the rest, which should be finalized later this year. - See more at: http://www.t20turkey.org/eng/pages/blog/b26.html#sthash.aQQtCa2M.dpuf
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Полная версия
http://www.t20turkey.org/eng/pages/blog/b26.html