Intellectual property taxation in post BEPS era

Intellectual property taxation in post BEPS era


On 5th October 2015, the OECD released its final reports setting out the action plan on Base Erosion and Profit Shifting (BEPS) project, thus concluding the two year project which started at the behest of G20 countries in 2013. The reports are aimed at suggesting the measures to reform the current international tax rules which have remained unchanged for several decades so as to tackle the cross-border tax avoidance strategies of multinational companies.
Over the years, the tax authorities have...


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