Wednesday, September 17, 2014

OECD-G20: stop at “avoidance” tax – TGCOM



 
 
 
 

– OECD and G20 have reached a ‘ intended to block the corporations that roam the IRS. Among the agreed measures, particularly relevant to the chapter on intangible assets such as trademarks, patents and digital algorithms. It provides for a commitment to develop rules to “prevent the erosion of the tax base” by moving just the “intangible assets between subsidiaries of the group” through transfer of risk or transactions with third parties.



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