This content is from: Transfer Pricing

Concerns over feasibility of holistic approach in implementation of BEPS Action 10

The discussion draft for Action 10 of the Base Erosion and Profit Shifting (BEPS) project has been met with both plaudits and criticisms. Clarifying key terms and categories gives greater guidance to taxpayers but the industry is still unsure whether the OECD’s universal approach is realistic.

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