General Considerations of the BEPS Plan
What is the BEPS Plan? The BEPS plan (short for Base Erosion and Profit Shifting) is a response by the G-20 to aggressive tax practices
April 21, 2018
What is the BEPS Plan? The BEPS plan (short for Base Erosion and Profit Shifting) is a response by the G-20 to aggressive tax practices
Intangibles: New BEPS Guidelines One of the OECD’s main concerns regarding base erosion mechanisms employed by taxpayers relates to the use of intangibles, particularly in
Toward an Era of Tax Transparency One of the most visible actions of the BEPS plan is Action 13 (country-by-country reporting and transfer pricing documentation).
On April 13, 2018, the Tax Administration Service (SAT) published the new anticipated version of the First Resolution of Amendments to the Miscellaneous Tax Resolution