Tax Notes

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April 2014

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OECD Base Erosion and Profit Shifting (“BEPS”) Action Plan: Action 1 – Addressing Tax Challenges of Digital Economy

In July 2013, the Organisation for Economic Co-operation and Development (the “OECD”) released the BEPS Action Plan in response to concerns expressed by policymakers around the world that multinational enterprises (“MNEs”) were engaging in tax planning to artificially reduce taxable income...


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