Среда, 06.05.2015, 00:00
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
читать →