The ITPF News Blog is managed by the students at the University of Florida Levin College of Law International Tax LLM Program.
In the viewpoint, Durst addresses three issues:
- "whether the OECD is correct that income-shifting transactions are inconsistent with the arm's-length principle";.
- possible "changes to the OECD's proposed language that might prove helpful in realizing the proposal's apparent intent"; and
- "the implications of the OECD's decision to pursue perceived improvements to international tax laws, even if implementing the OECD's proposed reforms might require changes to tax laws in some OECD member countries."
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