Base Erosion and Profit Shifting – A New Era in Transfer Pricing

In the coming weeks I am posting articles about the Base Erosion and Profit Shifting project ("BEPS"). These will provide an overview of how the project came about and what it is. After this introduction into BEPS I am focusing on how the project impacts corporate internal financing.

Although there is no such thing as Corporate BEPS-Compliancy there are actions corporates should take to align themselves with the BEPS Actions that countries and jurisdictions are implementing. I am proposing actions that in my view corporates can and should take to prepare themselves for BEPS.

Are you preparing for BEPS or have you already done so?

If you like to see something covered additionally then please leave a comment and I do my best to include that in one of the upcoming articles.

The series will in the next article start off with a look at the events that led policymakers to the initiation of BEPS.

Relevant documentation on Transfer Pricing can be found here.

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