On August 24, 2017, Portugal published Law No. 98/2017 in the official gazette, which implements EU Directives 2015/2376 and 2016/881 on the automatic exchange of tax ruling and CbC reporting information among EU member states, respectively. The measures apply retroactively from January 1, 2017. Tax Rulings (BEPS Action 5) Building on the OECD work on […] … Read More

The OECD has released comments, dated as of August 11, 2017, to the July 11, 2017 public release of the draft contents of the 2017 update to the OECD Model Tax Convention (MTC). The OECD received comments from a variety of international associations and groups. Outlined below are some of the comments received by the […] … Read More