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25 March 2019

The latest on BEPS as of March 25

This is a biweekly report with brief summaries of the latest activity in the OECD Base Erosion and Profit Shifting (BEPS) project and the latest country specific legislative and administrative activity related to the global focus on BEPS. In this edition, the following countries are discussed: OECD, European Union, International Monetary Fund, Australia, Austria, Belgium, British Virgin Islands, Costa Rica, Czech Republic, Finland, Germany, Hong Kong, India, Japan, Luxembourg, New Zealand, Peru, Poland, Portugal, Slovakia, Slovenia, South Africa and Switzerland.

A Tax Alert prepared by Ernst & Young's International Tax Services group, and attached below, provides additional details.

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ATTACHMENT

The latest on BEPS as of March 25

Document ID: 2019-5413

The information contained herein is general in nature and is not intended, and should not be construed, as legal, accounting or tax advice or opinion provided by Ernst & Young LLP to the reader. The reader also is cautioned that this material may not be applicable to, or suitable for, the reader's specific circumstances or needs, and may require consideration of non-tax and other tax factors if any action is to be contemplated. The reader should contact his or her Ernst & Young LLP or other tax professional prior to taking any action based upon this information. Ernst & Young LLP assumes no obligation to inform the reader of any changes in tax laws or other factors that could affect the information contained herein.

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