BEPS and OECD Multilateral Instruments: how do they impact real estate investments?

At this advanced stage of developments founded on the BEPS plan and subsequent analysis, the authors assess impacts of new measures on Standard Minimum Rules (1) and specific measures applicable to real estate company gains (2).

Excerpt from L’Année Fiscale Special Issue, Revue de Droit Fiscal, N°9 March 5th 2018