Search Results for Tag : Oecd

Notifications & Circulars

OECD global reforms to curb tax avoidance by MNCs(06.10.2015)

The OECD’s tax reforms, ‘Base Erosion and Profit Shifting’, to help close loopholes that allow companies avoid tax by moving profits to low-tax jurisd.....

Tags : Oecd, tax, multi national, treaty shopping

Clarification of India's position on the acceptance of MAP and bilateral APA in cases of countries where Article 9(2) of OECD Model Tax Commentary is absent(27.11.2017)

A number of references have been received from time to time regarding the acceptance of applications pertaining to Transfer Pricing MAP cases and Bila.....

Tags : MAP, APA, OECD