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Taiwan Transfer Pricing BEPS
International tax systems continues to evolve, aiming to tackle concerns over base erosion and profit shifting (BEPS) and perceived international tax avoidance techniques performed by high-profile multinationals. The OECD’s Action Plan and recommendations on BEPS have greatly influenced how Taiwan intends to shape its transfer pricing regime.
BEPS: Businesses call for clarity
Three quarters of business leaders would pay more taxes in exchange for greater clarity from authorities on what is acceptable. And while few expect a global agreement any time soon, the majority would like to see their governments take unilateral action to help achieve this aim.
The European Commission's action plan on corporate taxation
A detailed summary of a number of the European Commission's measures designed to address corporate tax challenges and issues of abuse.
BEPS - Country by Country Reporting
Effective management of country-by-country reporting is going to require a new way of looking at transfer pricing