As the OECD presses ahead with its agenda of expanding the PE concept, Richard Collier (PwC) asks how this will impact on existing structures and arrangements.
Chris Morgan (KPMG) reviews recent global tax developments
Richard Collier and Aamer Rafiq (PwC) look at the recent OECD BEPS discussion paper
William Morris (BIAC) reflects on the lessons learned to date that will contribute to a successful outcome for the BEPS project
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’
Tackling BEPS: Donald L. Korb and S. Eric Wang provide a US perspective
Tackling BEPS: Philip Baker QC considers what real success and failure would look like
Tackling BEPS: Chris Sanger examines how some countries are going it alone
Tackling BEPS: Andrew Goodall on current priorities and concerns