Global Tax News November 2015

Global Tax News Series

Міжнародні податкові новини

Our look at tax news from around the world.

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  • BEPS and real estate investment funds: What are sponsors to do?
    19 NOV 2015

    The final reports on the G20/OECD Base Erosion and Profit Shifting (BEPS) project were issued on 5 October (the "Reports") after a two-year consultation period during which 62 countries and many other stakeholders (such as the World Bank, the IMF, and many trade associations) participated. These Reports, split into 15 separate "Actions", represent a multilateral approach to common issues of concern in international taxation law and practice. They offer countries recommended tax measures to implement under domestic law so as to create a more uniform approach to these issues of concern; the recommendations on tax treaty abuse may be implemented by countries adhering to a "multilateral instrument" so as to avoid the wholesale modification and re-ratification of existing treaties.

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