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PROFIT-SHIFTING


BEPS marks a turning point in international tax, but the work is not over yet.
 

Jill Gatehouse and Susanna Brain (Freshfields Bruckhaus Deringer) provide an expert practitioner review of the OECD’s initiative to tackle base erosion and profit shifting.

Tom Scott (McDermott Will & Emery) looks at hybrid arrangements and the effect of the OECD proposals.

Charles Yorke (Allen & Overy) reviews Action 4 of the BEPS report.

Card image Michael McGowan Andrew Thomson Emma Hardwick

Michael McGowan, Andrew Thomson and Emma Hardwick (Sullivan & Cromwell) review Action 6 of the BEPS report.

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.

Karl Kellar and Lori Hellkamp (Jones Day, Washington, USA) review the US response to the BEPS report.
 

Jim Harra, HMRC's Business Tax Director General, explains HMRC's involvement and future activities on BEPS.

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