The monthly round-up by Chris Morgan, with news from the OECD’s BEPS project, two CJEU cases and the latest from France, India and Chile
The OECD’s activities around its action plan on base erosion and profit shifting (BEPS) continue to dominate the world of international taxation. The pace at which things are moving is unprecedented in a project of this size. One of the biggest risks is that businesses become overwhelmed by the sheer volume of materials they are being asked to consider and comment on. Given the scale of the changes proposed and the impact they could have on UK businesses I would encourage readers to ‘stay the course’ and continue to feed in comments to ensure that the views of business are heard.
I mentioned the discussion drafts on treaty abuse and...
