Thought leadership › Response programme

OECD discussion draft on Action 3 (Strengthening CFC rules)

OECD discussion draft on Action 3 (Strengthening CFC rules)
Global
1 May 2015

On 3 April 2015, the OECD published a discussion draft on Action 3 (Strengthening CFC rules) of the BEPS Action Plan. Action 3 of this plan stresses the need to address base erosion and profit shifting using controlled foreign company (CFC) rules. Many countries already have CFC rules, but these rules do not always counter BEPS in a comprehensive manner. The Action Plan recognises that the actions to counter BEPS must be complemented with actions that ensure certainty and predictability for business.

Access Taxand's full response to the OECD discussion draft on Action 3 (Strengthening CFC rules)


Your Taxand contacts for further queries are:
UK
Richard Syratt
T. +44 20 7863 4721
E. cbeer@alvarezandmarsal.com

UK
Claire Lambert
T. +44 207 072 3285
E. clambert@alvarezandmarsal.com

Quality tax advice, globally

Taxand's Take

Taxand is honoured to provide combined feedback from around the world on the OECD discussion draft with respect to Action 3 of the BEPS Action Plan.

Taxand's Take Author

Access Taxand's Take

Access Taxand's Take

Register to receive Taxand’s latest opinion on topical tax news

Taxand is 10...

Taxand is 10...

Celebrating 10 years of quality tax advice, globally