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國際租稅／反避稅專題
General BEPS Assessor
以28個問卷形式呈現之評估工具，焦點係放在影響企業之OECD 15項行動計畫
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國際租稅佈告欄
BEPS Action 15: Final text of multilateral instrument released
OECD issues guidance on Action14 peer review
Global Tax Reset - BEPS & Indirect TaxWhat
BEPS第六項行動計畫對以利潤來源為基礎的稅收管轄地區影響：以香港為例
Korea Tax Newsletter – November 2015
BEPS action 4: Interest deductions and other financial payments
Changes to patent box will bring the regime in line with OECD nexus approach
BEPS action 7: Preventing the artificial avoidance of PE status
Budget 2016 includes introduction of knowledge development box and CbC reporting
BEPS action 2: Neutralizing the effects of hybrid mismatch arrangements
2016 draft budget includes measure to repeal IP regime
Implementation rules issued for new patent box regime
Final and Temporary Rules Issued on Treatment of Dividend Equivalents under Section 871(m)
UK Consultation: Tax Deductibility of Corporate Interest Expense
