The author considers the discussion draft on safe harbours issued by Working Party No. 6 of the OECD Committee on Fiscal Affairs, the main public comments on it, and the potential impact thereof for taxpayers and tax administrations.
The author considers the discussion draft on safe harbours issued by Working Party No. 6 of the OECD Committee on Fiscal Affairs, the main public comments on it, and the potential impact thereof for taxpayers and tax administrations.