Action Plan 6 of the BEPS Action Plan identified treaty abuse, and in particular treaty shopping, as one of the most important sources of BEPS concerns.
The most important aspects of the report are :
OECD in September 2014 released a 112 pages report. The Report is divided into 3 sections.
The first section of the report has crucial observations relating to tracking treaty shopping situations and will also have an impact on investment holding company structures set up in tax favourable jurisdiction.
Transfer Pricing Associates introduces TPA BEPS Desk. If you have any questions, or need more detailed advice on any aspects of BEPS related issues, please get in touch with us. The TPA Global network has alliance partners throughout the world, and the network can provide multi-disciplinary approach on today's critical transfer pricing challenges faced by multinational enterprises.
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