IOTA Secretariat
3rd Meeting of the IOTA Forum on Implementation of Measures to Counter BEPS
57 participants from 30 IOTA member countries, OECD and representatives from business and tax consultancy attended the meeting on the 4-6 June 2019, Skopje, Republic of North Macedonia. Participants discussed and shared strategies and the practical application of working methods and tools developed to effectively counter Base Erosion and Profit Shifting (BEPS).
The main focus of the meeting was the presentation and discussion of the draft IOTA Reports on “Effective Treatment of Tax Rulings subject to the Exchange between Tax Administrations” and “Optimising the Process of Handling Mutual Agreement Procedures (MAPs)”. Other topics included “Country-by-Country (CbC) Reporting”, the “Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI)”, and “Businesses’ Experiences and Expectations on CbC Reporting and MAPs”.