Richard Collier and Philip Greenfield (PwC) review OECD's recommendations after publication this week of its final package of 13 reports constituting its base erosion and profit-shifting (BEPS) action plan.
Traditional treaty principles that allocate taxing rights between residence and source states, which have long formed the cornerstone of international tax consensus, are undergoing rapid re-evaluation, writes Jonathan Schwarz (Temple Tax Chambers)
Richard Collier and Philip Greenfield (PwC) examine the OECD’s first set of recommendations for tackling base erosion and profit shifting (BEPS) - finding few surprises, but no let up.
Organisation calls deliverables a ‘historical achievement on the long road to global tax justice’
Tackling BEPS: Donald L. Korb and S. Eric Wang provide a US perspective
Tackling BEPS: Chris Sanger examines how some countries are going it alone
Tackling BEPS: Philip Baker QC considers what real success and failure would look like
Tackling BEPS: Andrew Goodall on current priorities and concerns
Peter Cussons examines issues of possible concern from an EU law perspective regarding the BEPS proposals made to date
Claire Hooper provides an update of the work done on BEPS as announced by the OECD in its webcast last week