The BEPS process has been a little like mending an old pair of trousers. You can spend a lot of time and effort renovating the same pair to keep them in a wearable condition. However, the digital tax debate is now pulling on a thread that will be tough to patch up, writes Alexander Hartley.
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Alexander reports on indirect tax matters, BEPS, and related tax disputes. He is ITR’s main reporter on efforts to tax the digital economy, including digital services taxes and attempts at a multilateral reform of corporation tax.