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.
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