BEPS awareness may determine the future of your business!May-29-2018
In our continued efforts to give you the latest and most comprehensive BEPS information, we have further expanded our BEPS Country Monitor with an additional 18 countries!
In one overview, you can easily compare by country, organization or action point, with detailed comments on implementation and recommendations. Links to country analyses and topical analyses provide you with additional background on jurisdictions to support your research and business decisions.
As a further step, one needs to consider the transfer pricing documentation and country-by-country reporting requirements in the other countries where the enterprise operates. The BEPS Country Monitor provides you with the possibility to see side-by-side, using a comparison tool, the implementation status of specific BEPS recommendations.
The BEPS Country Monitor is also interlinked with other collections available on IBFD’s Tax Research Platform that may aid the user in case further information is needed. In addition, the BEPS Country Monitor is interlinked with TNS reports.
When doing research on the implementation of Action 1, some users could be interested in more than the implementation of the recommendations included in the 2015 Action 1 Report, since many areas of the taxation of the digital economy are still unfinished. In this situation, the double special issue “International Tax Policy in a Disruptive Environment” of the Bulletin for International Taxation will provide the user with several articles that examine the most politically pressing issues in the international tax system, including the different approaches to taxing the digital economy.