Resumen de New structuring considerations for intra-group deals.
The article focuses on the 15-step plan by the Organization for Economics and Development (OECD) to address harmful tax practices. Topics discussed include the implications of this plan for corporate structuring, a February 2013 report from OECD titled "Addressing Base Erosion and Profit Shifting," and its seminal 1998 report "Harmful Tax Competition: An Emerging Global Issue."
