Action 5 aims to identify and counter harmful tax practices, taking into account transparency and substance. The Action 5 Report and the...

Action 4 aims to limit base erosion through the use of interest expense to achieve excessive interest deductions or to finance the...

Action 3 aims to address BEPS by designing effective controlled foreign company (CFC) rules. CFCs provide opportunities for profit...

Action 2 aims to neutralize the effects of hybrid mismatch arrangements. Hybrid mismatch arrangements are used in aggressive tax planning...

The BEPS Action1 deals with the tax challenges of the digital economy, and specifically aims to identify and address the main challenges...

Compliance Calendar For The Month of October, 2021 contains Compliance Requirement Under Income Tax Act, 1961, Goods & Services Tax Act,...