Designing Effective Controlled Foreign Company Rules, Action 3 - 2015 Final Report

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65 citations0/0 files storedOECD/G20 base erosion and profit shifting project

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Corporate Taxation and Avoidance Economic and Fiscal Studies Taxation and Legal Issues

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Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. This publication is the final report for Action 3.

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2016Taxation of Controlled Foreign Companies in Context of the OECD/G20 Project on Base Erosion and Profit Shifting as well as the EU Proposal for the Anti-Tax Avoidance Directive – An Interim Nordic Assessment

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