like the calm before the storm as the 2015 deliverables from the OECD base erosion and profit shifting (BEPS) Action Plan are expected imminently. These deliverables will be finalised by the OECD BEPS working parties and presented to the G20 finance ministers on 8 October 2015. The documents are expected to be released a few days before the G20 summit and will set out the conclusions of the last two years’ work. For some Actions the...
