This book offers a comprehensive overview of the theory and practice involved in designing policies on the international aspects of tax regimes for extractive industries exploiting oil, gas, or minerals, with a particular focus on developing and emerging economies. It addresses …
This report is an output of base erosion and profit shifting (BEPS) Action 4 and includes the 2015 Report and the outcomes of further work completed in 2016 on elements of the design and operation of the group ratio rule and approaches to address BEPS involving interest in the b…
Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disp…
BEPS Action 5 is one of the four BEPS minimum standards which all Inclusive Framework members have committed to implement. One part of the Action 5 minimum standard relates to preferential tax regimes where a peer review is undertaken to identify features of such regimes that ca…
Action 6 of the OECD/G20 Base Erosion and Profit Shifting (BEPS) Project identified treaty abuse, and in particular treaty shopping, as one of the most important sources of BEPS concerns. It is one of the four BEPS minimum standards that all Inclusive Framework members have comm…
French translation of the peer review report on treaty shopping. Action 6 of the OECD/G20 Base Erosion and Profit Shifting (BEPS) Project identified treaty abuse, and in particular treaty shopping, as one of the most important sources of BEPS concerns. It is one of the four BEPS…
