The OECD’s Base Erosion and Profit Shifting (BEPS) project issued a report in February 2013, which confirmed that the present international tax rules are not effective: “There is increased segregation between the location where actual business activities take place and the location where profits are reported for tax purposes.” David Spencer, formerly a senior adviser and head of transfer pricing for the Tax Justice Network, explores the viability of unitary taxation and questions whether it is a realistic option, considering the way international commerce operates.
Unlock this content.
The content you are trying to view is exclusive to our subscribers.
A tax lawyer accused the firm’s Washington DC head of sexual assault; in other news, e-invoicing will reportedly generate an additional €111 million in VAT revenue
Advisers say Spanish taxpayers will have to reexamine how they finance themselves following TP litigation that went all the way to the country's Supreme Court
AI automation in the tax agency has supported around 13 million transactions in 2024/25 and freed up the equivalent of around 400 full-time staff, David Johnson said
Shelley compares tax law to philosophy, shares best practices to get the most out of the working day, and reveals his alternate life as a teacher in Japan