The 2013 BEPS Action Plan recognised that “actions to counter BEPS must be complemented with actions that ensure certainty and predictability for business”. Edward Barret and Evelyn Lio track the work of Action 14 of the BEPS Action Plan, which called for work to improve the effectiveness of the mutual agreement procedure (MAP) and thereby address obstacles that currently prevent countries from solving treaty-related disputes and minimise as much as possible elements of uncertainty related to the interpretation and application of novel rules resulting from the other work on BEPS issues.
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Meanwhile, South Africa’s finance minister has accepted a court decision on suspending a VAT increase and US President Donald Trump mulls a 100% tariff on foreign films
Jaime Carey speaks about the benefits of his tax background, DEI values, the use of AI for a smarter legal practice, and other priorities that will define his presidency