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OECD BEPS / ATAD

We provide the most up-to-date information on the recommendations of the Organisation for Economic Co-operation and Development (OECD) regarding Base Erosion and Profit Shifting (BEPS) and the EU’s Anti-Tax Avoidance Directive (ATAD). The OECD BEPS initiative focuses on international businesses paying their fair share of tax, including issues such as the use of interest write-offs (Action 4), tax-treaty abuse (Action 6) and other tax management / avoidance methods. INREV works to ensure that the OECD’s proposals do not unfairly impact non-listed real estate investment funds.

Publications

Contents of the 2017 update to the OECD model tax convention  

Published on 18 Jul 2017

On July 11, in an important step for non-listed real estate investment funds, the OECD released draft contents of the 2017 update to the OECD Model Tax Convention. In the draft, the OECD took notice of the comments INREV and others made. Several relevant changes now appear in the real estate example. 

OECD-BEPS Country-by-Country Reporting FAQ  

Published on 04 Apr 2017

The Tax Committee issued a set of answers to frequently asked questions in response to the new requirements for country-by-country reporting under OECD-BEPS Action 13 that aims to enhance transparency of multinational enterprises.

OECD BEPS Action Plans 4 and 13 - Briefing October 2015  

Published on 29 Oct 2015

The OECD recently released the BEPS Action plan with far-reaching recommendations, including interest deductibility (Action 4) and country-by-country reporting (Action 13). Richard van der Linden’s presents on the details and implications of this important topic.

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