2. Overview of Current Anti-Tax Avoidance Measures
2.1. Action Plan of OECD/G20
In 2015, the OECD responded with an Action Plan covering 15Action Items to provide…
First, in order to improve coherence of international tax rules, the OECD has developed…
To tighten the requirement of economic substance, transfer pricing rules have been…
Among others, recommendations have been formulated on the design of mandatory disclosure…
Some of the OECD BEPS measures are directly applicable, like the guidance on transfer…
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