- within Finance and Banking topic(s)
- in United States
- with readers working within the Banking & Credit, Business & Consumer Services and Law Firm industries
The Organisation for Economic Cooperation and Development (OECD) on 18 December 2017 released the latest edition of its Model Tax Convention incorporating various changes developed under the OECD/G20 project to address base erosion and profit shifting (BEPS).
These measures include Action 2 (Neutralising the Effects of Hybrid Mismatch Arrangements), Action 6 (Preventing the Granting of Treaty Benefits in Inappropriate Circumstances), Action 7 (Preventing the Artificial Avoidance of Permanent Establishment Status) and Action 14 (Making Dispute Resolution More Effective).
See link below for further details:
2017 OECD Model Tax Convention
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