TECHNICAL ROUND UP – OECD/G20 TAX AVOIDANCE DELIVERABLES RELEASED
October 1st, 2014
THE FIRST detailed reforms dedicated to creating a global set of tax rules to prevent multi-national companies shifting profits to low-tax jurisdictions to avoid paying tax have been released by the Organisation for Economic Cooperation & Development (OECD). It has been working with the G20 group of nations under the OECD/G20 Base Erosion and Profit Shifting Project (BEPS) to achieve that goal. It includes detailed plans to design new international standards to ensure corporate income taxation coheres through rules to neutralise hybrid mismatched tax ...
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