IFA Cahiers Volume 102A [2017]

IFA Cahier Volume 102A

Assessing BEP: origins, standards and responses

The General report aims to provide a snapshot of the international consensus regarding the outcomes of the G20/OECD’s BEPS project by comparing domestic responses to key BEPS mandates, recommendations and best practices to the end of October 2016, based on branch reports. The added branch reports represent the perspectives of 48 jurisdictions around the world and form the basis for the analysis in the General report.

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