OECD PUBLISHES FINAL REPORTS ON THE BEPS INITIATIVE
Article – October 2015 | RoyaltyRange
On 5 October 2015 the OECD has issued final reports on 15 focus areas in its two-year long project addressing base erosion and profit shifting (BEPS). These reviews contain and consolidate measures for a comprehensive, coherent and coordinated reform of the international tax rules, covering several key elements of international tax systems. One of the main focuses of such changes concerns transfer pricing. We offer you to take a look at our short overview of these final reports on th BEPS and download the PDF.
We are happy to inform you that the RoyaltyRange data is fully compliant with the guidance contained in the final version of the Action 8 and our analysis provides an overview of DEMPE functions illustrated in the figure below.