Alison Lobb (Deloitte) considers the permanent establishment threshold and the consequences for cross-border trading.
Tom McFarlane (Alvarez and Marsal Taxand UK) presents an overview of Action 13.
Jason Collins (Pinsent Masons) reports on the recommendations in relation to international dispute resolution.
Jim Harra, HMRC's Business Tax Director General, explains HMRC's involvement and future activities on BEPS.
Richard Collier and Philip Greenfield (PwC) review OECD's recommendations after publication this week of its final package of 13 reports constituting its base erosion and profit-shifting (BEPS) action plan.
The OECD has issued its final base erosion and profit-shifting (BEPS) recommendations to combat annual revenue losses estimated at US$100–240bn. The challenge now is to ensure measures are implemented consistently and coherently.
Traditional treaty principles that allocate taxing rights between residence and source states, which have long formed the cornerstone of international tax consensus, are undergoing rapid re-evaluation, writes Jonathan Schwarz (Temple Tax Chambers)
Richard Collier and Philip Greenfield (PwC) examine the OECD’s first set of recommendations for tackling base erosion and profit shifting (BEPS) - finding few surprises, but no let up.
Organisation calls deliverables a ‘historical achievement on the long road to global tax justice’