Update to OECD Model Tax Convention released
The latest edition of the OECD Model Tax Convention has been released on 18 December 2017, incorporating significant changes developed under the OECD/G20 project to address base erosion and profit (BEPS), according to an announcement dated 18 December 2017 on the website of the OECD. The OECD Model Tax Convention, a model for countries concluding bilateral tax conventions, plays a crucial role in removing tax related barriers to cross border trade and ...
OECD releases report Neutralising the tax effects of branch mismatch arrangements (BEPS Action 2)
On 27 July 2017 the OECD released a report Neutralising the tax effects of branch mismatch arrangements (BEPS Action 2). This report sets out recommendations for domestic rules that put an end to the use of hybrid entities to generate multiple deductions for a single expense or deductions without corresponding taxation of the same payment. For more information, click here. CFN-artikelnr. 20170728-8 BRONDOCUMENT BRON: www.oecd.org Land/gebiedsdeel: OECD Betreft: OECD, branch ...