OECD Releases BEPS Project Discussion Drafts on Interest Deductions, Transfer Pricing, and Dispute Resolution Mechanisms
The OECD on 18 December 2014 released discussion drafts concerning the Base Erosion and Profit Shifting (BEPS) Project Action 4: interest deductions and other financial payments, and Action 14: make dispute resolution mechanisms more effective. On 19 December 2014, an additional discussion draft was release concerning BEPS Project Actions 8, 9 and 10 for revisions to transfer pricing guidelines…
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