BEPS Action 3

Strengthen controlled foreign company (CFC) rules

Description of this action in OECD's Action Plan (July 2013)

Develop recommendations regarding the design of controlled foreign company rules. This work will be co-ordinated with other work as necessary.

Expected output and deadline for this action in OECD's Action Plan (July 2013)

Expected output: Recommendations regarding the design of domestic rules

Deadline: September 2015

Related material

OECD: Action 3 Discussion Draft: Strengthening CFC Rules
3 April 2015

Dbriefs Bytes
10 October 2014

Dbriefs Bytes
3 October 2014


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