Hybrid mismatch arrangements are the focus of the 2-part Action Plan 2 of the Organisation for Economic Co-operation and Development’s (OECD’s) Base Erosion and Profit Shifting (BEPS) initiative.
As the business environment for financial institutions grows increasingly more complex and challenging, more and more banks are rethinking their risk management systems
In our previous columns, we tackled some of the recommendations from the Organisation for Economic Co-operation and Development (OECD) on how to address the issue of Base Erosion and Profit Shifting (BEPS)
In last week’s column, we started our discussion on Base Erosion and Profit Shifting (BEPS) Action Plan 10, which seeks to align transfer pricing outcomes to value creation by providing protection to
Action Plan 10 of the Base Erosion and Profit Shifting (BEPS) project of the Organisation for Economic Co-operation and Development (OECD) seeks to align transfer pricing (TP)
In last week’s article, we started discussing Action 9 of the Organisation of Economic Co-operation and Development’s (OECD’s) Base Erosion and Profit Shifting (BEPS) 2015 Final Reports
Action 9 of the Base Erosion and Profit Shifting (BEPS) 2015 Final Reports deals with transferring risks among, and allocating excessive capital to, group members,