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December 12, 2018
Tax directors explain how they are trying to manage the political and legislative uncertainty around the world that is constantly changing the way their teams have to operate.
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December 12, 2018
Monica Bhatia, head of the Global Forum Secretariat at the OECD, Radhanath Housden, head of the AEOI Unit at the Global Forum and Adrian Wardzynski, policy adviser at the Global Forum, highlight the steps governments are taking worldwide to share data, taking a giant leap from information on request to automatic exchange.
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December 12, 2018
On July 1 2018, the Multilateral Convention to Implement Tax Treaty-Related Measures to Prevent Base Erosion and Profit Shifting (MLI) entered into force for the first five jurisdictions to deposit their instruments of ratification with the OECD. The MLI essentially allows the tax treaty-related measures of the OECD/G20 BEPS project to be introduced into the existing tax treaties of the signatories to the convention in a consistent and efficient manner, eliminating the need to renegotiate every bilateral tax agreement separately. In this article, Jasper Korving and Loes van Hulten of Deloitte provide an overview of the MLI, focusing in particular on the principal purpose test (PPT), an anti-treaty abuse measure in the convention, how the PPT might apply in practice, and its potential impact on companies.
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December 05, 2018
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November 23, 2018
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November 15, 2018
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November 13, 2018
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October 23, 2018
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October 15, 2018
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October 15, 2018
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September 21, 2018
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September 05, 2018
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September 04, 2018
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August 24, 2018
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August 24, 2018
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August 24, 2018
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August 24, 2018
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July 18, 2018
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July 12, 2018
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July 12, 2018