The big news this month
has been the long awaited publication of the OECD’s final proposals on the base erosion and profit shifting (BEPS) action plan on 5 October. The impact of the BEPS project should not be underestimated – it represents arguably the most significant change to the international corporate tax landscape in the last 90 years. For most Actions the publication of the final proposals is the end of the discussion stage and attention now moves to how the Actions will be implemented.
BEPS is likely to appear as a key feature in...
