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The Multilateral Instrument (BEPS Action 15)

  • 20 March 2018
  • Publications
Our two-pager gives you an overview of the key BEPS Actions the MLI focusses on implementing, how it will work, who it will affect and what the next...
Tags:OECDBEPSCorporate Income TaxesDividend Witholding TaxTransfer PricingProcedural tax lawMultilateral Instrument
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OECD BEPS Action Plan - Taking the pulse in the European region

  • 19 September 2016
  • Publications
The OECD Action Plan on BEPS, first introduced in 2013, set 15 specific action points to ensure international tax rules are fit for an increasingly...
Tags:BEPSEuropean UnionEurope
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Section 13l and the Fiscal Unity Amendment Act – overlap, double counts, complete sentences and limits

  • 26 January 2016
  • Publications
These are exciting times for Section 13l Corporate Income Tax Act 1969, the relatively new (three years old) provision in the corporate income tax...
Tags:Corporate Income TaxesBEPS
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OECD BEPS Action Plan

  • 07 October 2014
  • Publications
Tax laws across Europe are undergoing massive reforms with one key component being the ongoing work of the Organisation for Economic Co-operation and...
Tags:BEPSCorporate Income Taxesoecd
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