Tax & Accounting Blog

South Africa Publishes 2017 Budget Review, Includes Position on BEPS Action Items

South Africa Publishes 2017 Budget Review, Includes Position on BEPS Action Items

On February 22, 2017, South Africa’s Finance Minister published the 2017 Budget Review, which includes a summary of its position on the OECD BEPS action items, as well as the OECD Common Reporting Standard (CRS). See the corresponding Budget speech. Digital economy (Action 1) – Foreign businesses supplying digital … Read More

Poland Closer to Enacting EU DAC 3 on Exchange of Tax Ruling Information

Poland Closer to Enacting EU DAC 3 on Exchange of Tax Ruling Information

Poland has joined the OECD Inclusive Framework for the global implementation of the BEPS project. As an OECD member, Poland has committed to implementing the four BEPS project minimum standards (i.e., Actions 5 (exchange of tax ruling information only), 6, 13 (country-by-country (CbC) reporting only), and 14 (mutual agreement procedure only). Poland Read More