IOTA Forum on Implementation of Measures to Counter Base Erosion Profit Shifting (BEPS)

The Forum will discuss practical approaches to implement measures to counter BEPS, with a special focus on the four minimum standards (harmful tax practices, tax treaty abuse, country-by-country reporting, and dispute resolution). The 3rd meeting of the Forum will address the following topics:

• Effective treatment of information on tax rulings subject to the automatic exchange between tax administrations, with a particular focus to improve quality and content of the rulings summaries exchanged;
• Organisational and structural solutions for optimising the process of handling MAP requests;
• Consistent implementation into internal rules and procedures of ‘Country-by-Country Reporting’ provisions as well as practical approaches to engage with business to maximise tax certainty and minimise administrative costs and burden; and
• Application of provisions (which are part of the four minimum standards) under the MLI (Multilateral Instrument).