In response to government concerns about corporate tax avoidance, the OECD and G20 countries adopted, in September 2013, an action plan to address base erosion and profit shifting. Following two years of work and consultation, the OECD presented a final package of measures. The OECD and governments are now focussing on implementation.
- Tax deductibility of interest expense
- AREF's response to OECD consultation on treaty entitlement of non-CIV funds
- AREF's response to OECD consultation on BEPS Action 6:Preventing the granting of treaty benefits in appropriate circumstances