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Wednesday, February 6, 2019
The European Union's response to the OECD BEPS project, the Anti-Avoidance Directive (ATAD I) has brought about extensive changes to the corporate tax regimes of EU member states effective January 1, 2019...
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Tuesday, September 26, 2017
September 2017 could be said to mark a historic point in international tax enforcement, as it is the month that around 50 jurisdictions have committed to making their first automatic exchanges of information under the OECD...
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Tuesday, June 21, 2016
With the European Union financial transaction tax proposals seemingly drinking in last chance saloon, in this feature we look at financial transactions taxes in general, and examine how the ambitious plan to tax most financial trades...
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Monday, March 7, 2016
The rich nations are currently responding to the increasing prevalence of tax avoidance by multinational corporations by attempting to rewrite the entire international corporate tax rule book. But instead of embarking on what is likely to be...
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Monday, October 26, 2015
On October 5, 2015, the OECD released its highly anticipated final set of reports under its base erosion and profit shifting (BEPS) project, containing measures which, if implemented fully, would represent the largest shift in international...
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