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Search results with tag "Beps action plan"
OECD Master File concept and CbC Reporting – international ...
www.roedl.deDue in part to public pressure, the OECD and G20 have adopted a BEPS action plan to counter tax avoidance and profit shifting (BEPS) by multinational corporate groups. To this end, an action plan was published in April 2013, providing 15 action points on which measures are to be developed and implemented in order to achieve