Corporate Tax

Profit split: uncertainty remains

As part of the BEPS project, the OECD is updating its applicable transfer pricing guidelines. One of the most controversial issues in this update is the use of profit split.

CbCR: OECD clarifications on its implementation

Following on from the BEPS and in particular Action 13 reports, the OECD has recently published three important documents aiming at providing greater legal certainty for tax administrations and multinational

Finance bill for 2018 and innovation: what’s up ?

Among the means implemented to support both public and private investment and innovation, the finance bill for 2018 refers to the Big Investment Plan, « Grand Plan d’Investissement » (GPI), representing an