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Results: 1-10 of 350

The anti-avoidance framework in Switzerland
  • Bär & Karrer
  • Switzerland, Global
  • July 13 2018

A structured guide to the anti-avoidance framework in Switzerland


The anti-avoidance framework in the USA
  • DLA Piper
  • USA, Global
  • July 13 2018

A structured guide to the anti-avoidance framework in the USA


Canada begins ratification process for multilateral tax convention to implement BEPS
  • Osler Hoskin & Harcourt LLP
  • OECD, Canada
  • February 7 2018

In this Update Canada began its domestic procedures to ratify the OECD’s Multilateral Convention to Implement Tax Treaty Related Measures to Prevent


New PPT rule in the OECD’s Multilateral Instrument to displace Canadian GAAR?
  • Osler Hoskin & Harcourt LLP
  • OECD, Canada
  • November 27 2017

On June 7, 2017, Canada signed the OECD’s Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and


Recent tax developments
  • Stibbe
  • Netherlands, European Union
  • August 22 2017

This section will provide a high level summary of three important developments in Dutch (international) tax law, that may be relevant for your


Australia signs the OECD's Base Erosion and Profit Shifting Multilateral Instrument
  • PwC Australia
  • Australia, OECD
  • June 15 2017

Australia is one of 76 jurisdictions that sign, or indicated its intention to sign, the Organisation for Economic Cooperation and Development (OECD


Cyprus signs the Multilateral Instrument
  • Eurofast
  • Cyprus
  • June 13 2017

Cyprus - along other 67 countries and jurisdictions - formally signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent


Signing of MLI (multilateral instrument): BEPS measures speedily introduced
  • Loyens & Loeff
  • OECD, European Union
  • June 9 2017

On 7 June 2017, the OECD BEPS project reached its next milestone with the signing of the multilateral instrument ("MLI") by 68 jurisdictions in Paris


Diverted Profits Tax: Australia passes new law to combat multinational tax avoidance
  • PwC Australia
  • Australia, OECD
  • March 29 2017

On 27 March 2017, the Australian Parliament legislated a Diverted Profits Tax (DPT). As the most expansive cross-border tax change in generations, and


CBDT guidelines on determination Place of Effective Management
  • SS Rana & Co
  • India
  • March 3 2017

On January 24, 2017, the Central Board for Direct Taxes (hereinafter referred to as "CBDT") issued a circular enumerating the Guidelines