Chris Morgan (KPMG) provides an update of recent developments, including an update on BEPS Actions 6 and 13, a new action plan on CCCTB and the recent cases of X AB and Groupe Steria.
weeks overseas so this month I am focusing on activity at the OECD and the EU where it has been anything but quiet. As has become the norm I will start with an update on the OECD base erosion and profit shifting (BEPS) action plan. Last month I referred to the imminent publication of a revised discussion draft for Action 6: Prevent treaty abuse and this was published on 22 May (www.bit.ly/1SnmjL8). It seeks to address issues identified in the previous drafts and those arising out of...
.jpg?sfvrsn=335a554c_0 "300 x 250 (MPU)")