BEPS Alert - Issue 3, September 2014
The OECD released seven deliverables of the OECD/G20 Action Plan on BEPS on 16 September 2014. The deliverables published are in accordance with the BEPS Action Plan and contain three reports which deal with the tax challenges of the digital economy, the feasibility of developing a multilateral instrument to modify bilateral tax treaties and a report on the progress of better countering harmful tax practices. This document summarises the latest developments and their implications for taxpayers.
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