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Reflections on 2013

A look back on some of this year’s key developments:

  • Mike Lane takes stock on the BEPS project, and what to expect;
  • David Quentin gives an outspoken view on how business and tax professionals responded to the tax avoidance debate in 2013;
  • Adam Craggs sums up some cautionary tales for advisers in the light of the BAA, Mehjoo and Cotter decisions this year.

Taking stock on BEPS

The BEPS project is intended to tackle fundamental questions at the heart of international taxation but it is more likely to result in a series of sticking plaster measures than a root and branch reform writes Mike Lane.

Brad a US citizen comes up with a new idea and sets up BradCorp in the US to exploit it. Before anyone knows whether it is...

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