The Resource The OECD BEPS project : a status update

The OECD BEPS project : a status update

Label
The OECD BEPS project : a status update
Title
The OECD BEPS project : a status update
Creator
Subject
Language
eng
Summary
On 6 February 2015, the OECD published three further papers as part of its ongoing Base Erosion and Profit Shifting (BEPS) project, which passed its halfway stage in September 2014. The three papers covered country-by-country reporting, the modified nexus approach proposed in the context of patent boxes and the development of the multilateral instrument contemplated in the July 2013 BEPS Action Plan. This article provides an overview of the 6 February 2015 papers published by the OECD and explains the OECD's proposed timeline for implementing the recommendations set out in those papers
Citation source
In: International tax journal. - Chicago. - Vol. 41 (2015),
http://library.link/vocab/creatorName
Herrington, M
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • BEPS Project (OECD)
  • CbCR
  • patent box
  • nexus
  • multilateral tax treaty
Label
The OECD BEPS project : a status update
Instantiates
Publication
Label
The OECD BEPS project : a status update
Publication

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