Strategizing International Tax Best Practices – by Keith Brockman

Posts tagged ‘risk recharacterisation’

OECD BEPS update

EY’s Global Alert discusses the upcoming public consultations on BEPS Actions 8-10, and includes country related BEPS initiatives for Australia, France, Honduras, India and Taiwan.

Click to access 2015G_CM5299_The%20Latest%20on%20BEPS%20-%2016%20March%202015.pdf

The latest updates highlight the pivotal discussions around complex transfer pricing issues including risk recharacterisation (also referred to as non-recognition).  These discussions and final guidelines will set the stage for upcoming controversies, including efforts to avoid double taxation.

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