Developing Countries

BEPS: Transfer Pricing Status Update

The Organisation for Economic Co-operation and Development (‘OECD’) held its final public consultation on Actions 8-10 (transfer pricing/'TP') of the Base Erosion and Profit Shifting (BEPS) project on 6 and 7 July 2015. The first day of meeting focused on...

Tax Incentives under Scrutiny

On 9 July 2015, the OECD released a discussion draft on options for low income countries' effective and efficient use of tax incentives for investment. This Discussion Draft is a result of the G20’s Development Working Group (DWG) who has...

MCAA – New Players in the Team

Strengthening the international community’s fight against offshore tax evasion: Australia, Canada, Chile, Costa Rica, India, Indonesia and New Zealand join multilateral agreement to automatically exchange information on 4 June 2015 Today marks another significant step in our collective pursuit to...