O.E.C.D. Discussion Draft On Financial Transactions – A Listing Of Sins, Little Practical Guidance
Published:
Oct 18, 2018
INTRODUCTION In early July, the O.E.C.D. Centre for Tax Policy and Administration ("C.T.P.A.") released Public Discussion Draft on B.E.P.S. Actions 8-10: Financial Transactions (the "Discussion Draft"). The Discussion Draft addresses financial transactions (e.g., loans, guarantees, cash pools, captive insurance, and hedging). Like many of the other initial B.E.P.S. Project drafts,...
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