Draft special reports on BEPS
Draft special reports on base erosion and profit shifting (BEPS). August 2018.
These were released for comment on 27 August 2018.
The final versions were published in the April 2019 edition of the Tax Information Bulletin (Volume 31 Number 3).
The final Word and PDF versions are also available for reference.
Interest limitation - PDF (643 KB)
Hybrids - PDF (564 KB)
Transfer pricing - PDF (134 KB)
Permanent establishment - PDF (187 KB)
Administrative measures - PDF (78 KB)
Interest limitation - DOCX (551 KB)
Hybrids - DOCX (653 KB)
Transfer pricing - DOCX (59 KB)
Permanent establishment - DOCX (121 KB))
Administrative measures - DOCX (40 KB)