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OECD Releases BEPS Project Discussion Drafts on Interest Deductions, Transfer Pricing, and Dispute Resolution Mechanisms

|Approved Changes|OECD
OECD

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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