May 2017 - SAT INTEGRATING BEPS ACTION PLANS 8 TO 10 AND ACTION PLAN 14
SAT INTEGRATING BEPS ACTION PLANS 8 TO 10 AND 14
In response to the OECD Action Plans 8 to 10, 13 and 14, the SAT initially issued a Discussion Draft in May, 2015 (“Discussion Draft”) for public consultation. The Discussion Draft was subsequently withdrawn, with the introduction of Bulletin 42 dealing with OECD Action Plan 13 in July, 2016, and an indication that further announcements would be made in the future. Bulletin 64 dealing with Advanced Pricing Arrangement was subsequently issued in October, 2016.