OECD further plans to implement controversial corporate tax regime

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The OECD has released further draft discussions regarding the controversial acquisition of profits to transactional profit splits and permanent establishments. Both proposed discussions replace previous drafts published last year in July concerning the OECD’s Base Erosion and Profit Shifting (BEPS) action plan; actions 7 to 10 specifically. Developments have also been underway on country-by-country information sharing and reporting.