One of the concerns that has arisen for governments around the world is the erosion of the national tax base caused by a globalised economy, the progress of technology and the development of telecommunications. Ricardo Rendón and César de la Parra of Chevez, Ruiz, Zamarripa y Cía look at the Mexican perspective on base erosion and profit shifting (BEPS).
Unlock this content.
The content you are trying to view is exclusive to our subscribers.
The country has overseen better audit procedures and demonstrated commitment to acting as a 'regional leader' on international tax matters, the OECD said
Authors from Khaitan & Co evaluate the recent CBDT notification, whereby legacy investments made by investors continue to be exempt from the applicability of GAAR
Geopolitical rivalry is reshaping global tax cooperation, as the OECD’s minimum tax framework fragments and the EU grapples with the ensuing legal fallout
Chile’s revamped GAAR marks a shift toward structural scrutiny, pushing MNEs to strengthen tax governance, economic substance and compliance strategies