Dourado, Ana Paula
The OECD Financial Transactions Discussion Draft and BEPS Actions 8-10 / Ana Paula Dourado .-- , 2018
The article discusses the Financial Transactions Discussion Draft, released by the OECD on 3 July 2018, The draft deals with the financial transactions related to BEPS Actions 8-10. The main purpose of the discussion draft is to determine the arm's length principle applicable to certain financial transactions within a multinational enterprise (MNE) group. Such transactions include intra-group loans; treasury activities, such as cash pooling and hedging; financial guarantees; and captive insurance companies.
OPERACIONES FINANCIERAS
IMPUESTOS
PRECIOS DE TRANSFERENCIA
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
PREVENCIÓN
PROGRAMAS
ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
ELUSION FISCAL
Intertax 0165-2826 v. 46, Issue 10, October 2018, p. 740-743
The OECD Financial Transactions Discussion Draft and BEPS Actions 8-10 / Ana Paula Dourado .-- , 2018
The article discusses the Financial Transactions Discussion Draft, released by the OECD on 3 July 2018, The draft deals with the financial transactions related to BEPS Actions 8-10. The main purpose of the discussion draft is to determine the arm's length principle applicable to certain financial transactions within a multinational enterprise (MNE) group. Such transactions include intra-group loans; treasury activities, such as cash pooling and hedging; financial guarantees; and captive insurance companies.
OPERACIONES FINANCIERAS
IMPUESTOS
PRECIOS DE TRANSFERENCIA
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
PREVENCIÓN
PROGRAMAS
ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
ELUSION FISCAL
Intertax 0165-2826 v. 46, Issue 10, October 2018, p. 740-743