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

Tax experts say India has made changes in line with the Multilateral Convention of Base Erosion and Profit Shifting (BEPS).

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

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

Even the tax treaties with many countries like Mauritius, which has seen a lot of controversies in India, would be irrelevant.

India has been an active participant in the Base Erosion and Profit Sharing (BEPS) action plan, the final package of which was rolled out b...

The main purpose of such initiative is to address the gaps in the current international tax rules relating to arrangements that achieve no ...

Several multinationals have initiated impact assessments to identify and fix potential problems in their tax reporting.

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

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

Many countries already have CFC rules, but it is noted that these rules do not always counter base erosion and profit shifting in a compreh...

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

Transfer pricing rules are prevalent in around 85 countries, but the level to which they are actively audited is different.

Arun Jaitley in his Budget for 2015-16 yesterday had postponed by two years to April 1, 2017 the implementation of the controversial GAAR.

Multinational companies use a wide range of cross border tax planning techniques that result in little or tax liability and such results ar...

India’s tax treaty with Singapore has such provisions and the country has been attempting to incorporate a similar one in its pact with Mau...

The BEPS is being deliberated by the G20 nations and some forward movement is expected at forthcoming summit at Brisbane, Rajan said.