Tax

OECD Releases Three Documents Addressing Focus Areas Action Plan BEPS

By 24 maart 2015No Comments

On 6 February 2015 the OECD published three papers addressing different developments in the BEPS Action plan:

Action 5: Agreement on modified nexus approach for IP regimes
Action 13: Guidance on the implementation of transfer pricing documentation and country-by-country reporting
Action 15: A mandate for the development of multilateral instrument on tax treaty measures to tackle BEPS

The OECD will present these developments during the G-20 Ministers of Finance meeting of 9-11 February 2015.