ALFI’s response to the OECD discussion draft on the use of treaty benefits in inappropriate circumstances - BEPS Action 6
10 April 2014 | Statements and Position Papers
The ALFI shares the concerns of the OECD that action is needed to effectively prevent double non-taxation, as well as cases of no or low taxation created by artificial arrangement. The ALFI recognisesalso that the OECD has been given a mandate by the G20 to address all BEPS issues within an extremely short time frame.
Download the document here.