PDFs and Videos of SESMIM training on Base Erosion Profit Shifting (BEPS)- January 17 to 18, 2018. BEPS is a tax avoidance strategy that exploits gaps in tax rules to shift...

PDF- Mechanism on Exchange of Information - Process for exchange of information- standards, forms, administrative considerations

PDF- A report on the economic contribution made by Rio Tinto to public finances

PDF- General Anti Avoidance Rules (GAAR) - IMF Tax Law Technical Note. Tax avoidance continues to attract attention globally with strong support for tax law reform at all...