William Morris (BIAC) reflects on the lessons learned to date that will contribute to a successful outcome for the BEPS project
We are now slightly over half way through the BEPS project. Compared to a year ago some things seem much clearer others perhaps less so. But anyone who thought the project could not get this far has been proved resoundingly wrong. Under a relentless – some might say almost impossible –workload the OECD secretariat has helped the G20 and OECD members to produce recommendations covering areas as diverse as hybrid mismatches tax treaties and the digital economy. To have reached a certain level of consensus in such a short period is a tribute to the determination and professionalism of the OECD. However those qualities will be tested to the...
