Interim budget: India leads the charge in the new era of taxing Multinational Enterprises (MNEs) with the introduction of BEPS 2.0. The Two...

The multilateral convention is an outcome of the OECD/G20 project to tackle base erosion and profit shifting.

MLI will enable India to modify its tax treaties to curb revenue loss through treaty abuse or BEPS strategies where companies park their pr...

The govt's move to tax non-MNC's could mean any company that merely sells goods or services in India could see domestic taxes of up to 42% ...

Mauritius has notified 23 of its tax treaties for modification by OECD’s Multilateral Instrument to implement tax treaty-related measures t...

On Wednesday, more than 100 countries including India, signed the OECD multilateral convention in Paris that aims to check cross border tax...

During his three-day visit beginning June 7, Jaitley will also attend the OECD Ministerial Council meeting, in which ministers from the OEC...

The convention implements two minimum standards relating to prevention of treaty abuse and dispute resolution through mutual agreement proc...

MLI is an agreement put out by OECD to stop BEPS, a practice referring to tax avoidance strategies that exploit gaps and mismatches in tax ...

BEPS is a framework adopted by a group of countries to tax multinational companies, who exploit loopholes and shift profits from countries ...

The three main pillars of BEPS are coherence, substance and transparency. And these are likely to reverberate across all changes we will wi...

Akhilesh Ranjan, joint secretary (foreign tax), who led India's initiative in the BEPS project, candidly shared his views on India's plans ...

As may be discerned from the above implementation of BEPS would require in unilateral domestic tax law changes in several countries.

"The BEPS measures will play out in exactly the same way for all jurisdictions, whether they are high-tax, low-tax or they are no-tax."

OECD unveiled final plan for 'a comprehensive and coordinated' reform of international tax rules, called BEPS, which will be taken up by G2...

Specific fragmentation of activities -The original purpose of PE exemptions under Article 5(4) is to cover only preparatory or auxiliary ac...

Against that background, the Report on Action 13, released in September 2014, provides a template for MNEs to report for each tax jurisdict...