Public comments are invited on discussion drafts that include the proposals produced with respect to Action 2 (Hybrid Mismatch Arrangements) of the BEPS Action Plan.

OECD publishes comments received on Action 2 discussions drafts (Neutralise the Effects of Hybrid Mismatch Arrangements)

Public comments are invited on this discussion draft which deals with work in relation to Action 8 of the BEPS Action Plan.

Today, the OECD released a report on Neutralising the Effects of Branch Mismatch Arrangements (BEPS Action 2). This new report sets out recommendations for changes to domestic law that would bring the treatment of these branch mismatch structures into line with outcomes described in the 2015 Report.

Today the OECD is releasing a consultation document seeking stakeholder input on model mandatory disclosure rules. The model rules target promoters and service providers with a material involvement in the design, marketing or implementation of a CRS avoidance arrangements or offshore structure. They would require such intermediaries to disclose information on the scheme to their local tax authority.

On 11 December 2017, interested parties were invited to provide comments on a discussion draft on model mandatory disclosure rules. The model rules are intended to target promoters and service providers with a material involvement in the design, marketing or implementation of CRS avoidance arrangements or offshore structures.

Orange Juice increased 25.65 USd/Lbs or 27.04% since the beginning of 2020, according to trading on a contract for difference (CFD) that tracks the benchmark market for this commodity. Historically, Orange Juice reached an all time high of 235 in November of 2016. The biggest producers of orange juice are: Brazil, US, European Union, China and Mexico. 85 percent of the world market is divided between Florida and São Paulo. While Brazil exports 99 percent of its production, 90 percent of Florida’s production is consumed in the US. Orange juice is traded in the form of frozen concentrated orange juice to reduce the volume used.

These FT Future 100 UK businesses are building sustainability into their model

Chief of French state-backed company said decision was made with ‘heavy heart’

Billie Holiday’s 1939 'Strange Fruit' was called 'the first significant protest in words and music, the first unmuted cry against racism'. Other singers attempted it, from Nina Simone and Diana Ross to Jeff Buckley and Kanye West. But could any match the power of the impassioned original? FT pop writers David Cheal, Fiona Sturges and Helen Brown discuss the song's origins and afterlife.

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Thousands affected as many flights cancelled and airports closed because of coronavirus pandemic

In Stoke-on-Trent, Matthew Engel finds a party struggling to answer the simplest questions

Kyly Clarke and her husband Michael Clarke announced their separation in February, after seven years of marriage.

Kylie Jenner has one of the most enviable wardrobes in the world with tons of designer goods. So it was a shock when she told fans that she was cleaning out her closet.

Stranger Things actor Noah Schnapp has claimed that his co-stars Millie Bobby Brown and Finn Wolfhard 'want to hook up'.

She currently holds the record for most Emmys won by an actor, and her successful TV show Veep came to a surprisingly emotional conclusion earlier this year.

Serena Williams - who has won 23 major world singles titles - yesterday showed off a pair of figure-hugging trousers from her clothing range, Serena, which she launched in the summer.

The Tour de France is in doubt once again after French prime minister Edouard Philippe said there could be no mass sporting events in the country until September.

The 23-year-old British Olympian isn't the first to reveal his hopes of foraying into the world of fashion. Jessica Ennis has also spoken out about her design ambitions.

New details about the upcoming sixth season of Orange is the New Black have finally been revealed. Here's all you need to know about the upcoming season's trailer, cast, release date and more.

The actress and her partner, Jack Manning Bancroft, welcomed their daughter Pemau Stone Bancroft on May 30, their representative confirmed to Us Weekly.

Jackie Cruz proved she was every inch as cheeky as her Orange Is the New Black character as she slipped into a saucy swimsuit for some fun in the sun in Miami on Sunday.

The tense first trailer for season six of Orange Is The New Black dropped on Monday, which showed the inmates shipped to a new prison.

The unlikely skit, carried out in anticipation of the popular prison drama's return, sees Gemma,  37, trade her signature plus-size dresses for a pair of orange prison scrubs.

Season 6 of the hit Netflix series Orange Is the New Black premiered on July 27 and sees the inmates moving to a new jail. Here's a look at what landed them in Litchfield in the first place.

SPOILER ALERT: Speaking to DailyMail.com, Laverne, 46, said it 'made perfect sense' for her character, Sophia Burset, to take money and early release instead of testifying.

Orange Is the New Black's Jackie Cruz, 32, has said that she always knew Ruby Rose would be a Hollywood heavyweight.

The actress, 32, was spotted soaking up the sun in a tiny white bikini during a beach day in Miami on Sunday. Indeed, the actress looked well-rested and relaxed while floating in the ocean blue.

Fans are preparing to say goodbye to the women of Litchfield Penitentiary with the final season of Orange Is The New Black coming this summer. 

The clip shows how the ladies of Litchfield Penitentiary navigate new feuds, old grudges, and monumental life changes.

The 29-year-old actress beamed with pride in a selfie while holding a Clearblue test revealing the positive results.

She is the multi-award winning actress who played Piper Chapman in Orange Is the New Black.

She is coming up on six months pregnant. And Danielle Brooks cradled her baby bump in a glamorous photo-shoot on Tuesday, posting a behind-the-scenes clip to her Instagram.

Laura Prepon looked radiant in a tan pantsuit for the New York City premiere of Orange Is The New Black's seventh and final season on Thursday.

Lyonne stars in OITNB as Nicky, a regular character who first appeared in the show's 2013 premiere. The show is based on Piper Kerman's memoir of the same name, about her year in prison.

The pregnant 29-year-old actress sparkled in sequins at the Orange Is The New Black premiere in New York City

Orange Is The New Black is back for its seventh and final season. the ladies of Litchfield were dressed to the nines as they stepped out for the final season premiere this Thursday at Alice Tully Hall in NYC.

Cox stars in OITNB as Sophia, a regular character who first appeared in the show's 2013 premiere, which was a big moment for visibility as a trans actress playing a trans character.

With the final season of Orange is the New Black debuting Friday on Netflix, the hit show has launched a new initiative in honor of one of their late characters.

She plays Marisol 'Flaca' Gonzales on the Netflix original series Orange Is The New Black.

Taryn Manning slammed Orange Is The New Black and her co-stars in another Instagram rant that has again sparked concerns over her well-being.

The 40-year-old actress put up a pair of posts Sunday, with one referring to the alleged hack: 'My account was so epically hacked. I am back in and I am sorry.'

Last season's Love Island UK is referenced on the show when Natalie Figueroa, played by Alysia Reiner, becomes obsessed with watching it.

Australian prison drama Wentworth and American series Orange Is The New Black have similar themes. 

The bad blood between mother and daughter culminates in the series finale as Aleida tackles Daya to the ground with her hands around her daughter's neck, leaving her fate uncertain.

Orange Is The New Black has gone out on a high, as Variety reported on Tuesday that the show's swan song saw 72 million US viewers tuning in.

ICE recently terminated a hotline operated by a California advocacy group for immigrants held in detention centers after it was featured Netflix's 'Orange is the New Black.'

The 40-year-old actress wore Rodarte's pleated ensemble and belt, consisting of off-white frilly long-sleeved top with a gold belt and roomy black bottoms.

She's had quite the busy day. Just after announcing her new Netflix series, Orange Is the New Black star Danielle Brooks was spotted cradling her baby bump as she headed inside AOL BUILD.

The Orange Is The New Black star, 41, went fully nude in a snap shared to Instagram on Tuesday.