In October 2015, two and a half years of frenetic activity culminated in the release of the Final Reports of the G20/OECD ‘Action Plan’. These outline the changes necessary to make the international tax framework ‘fit for purpose’ in the digital age.
RSM has teamed up with Euromoney to produce a survey, helping to reveal the views of global tax decision-makers from around the world regarding BEPS, including CFOs, Heads of Tax, Corporate Treasurers and other C-suite executives from internationally active enterprises.
On 28 January 2016, the European Commission (EC) presented its EU Anti- tax Avoidance Directive, a constituent part of the EC’s Anti- Tax Avoidance Package (ATAP ) which increases tax transparency and makes for fairer, simpler and more effective corporate taxation in the EU.
Undoubtedly, Tax Reform Law 20.870 is the largest break in Chilean tax history. The reform has the peculiarity that its implementation will take place over four years, from 2014 up to and inlcuding 2017, in order to minimise the effects of it on the economy and companies.