The Brockman brief: BEPS implementation: A holiday wish

December 15 2015

santa-carrousel

Drafters of the new base erosion and profit shifting (BEPS) actions and precision watchmakers share a common wish; that their immeasurable efforts devoted to refining and juxtaposing complex parts result in an instrument that is respected and trusted around the world.

Unlock this content.

The content you are trying to view is exclusive to our subscribers.

To unlock this content:

Take a Free Trial or Login

Topics

Poland Portugal Philippines Qatar United States Oman Paraguay Peru Pakistan Panama Slovenia Armenia South Africa Singapore Antigua and Barbuda Slovak Republic Argentina Australia Romania Albania Russia Angola Serbia Algeria San Marino Saudi Arabia Andorra Monaco Mauritius Mexico Morocco Montenegro Malta Malaysia Nigeria Netherlands Antilles New Zealand Feature Norway Myanmar Netherlands Mozambique Latvia Kuwait Laos Lithuania Luxembourg Lebanon Liechtenstein Kenya Kosovo Israel Italy Isle of Man Jersey Jordan Jamaica Japan Kazakhstan Global North Macedonia Gibraltar Greece Germany Guernsey Gulf Cooperation Council Greenland Guatemala Hong Kong SAR India Indonesia Hungary Iceland Ireland Iran Iraq Cuba Transfer Pricing Chile Direct Tax Chad Costa Rica Croatia China Colombia Compliance Management France Denmark Ecuador Cyprus Czech Republic European Union Finland Egypt Estonia Belize Tanzania Barbados Thailand Belgium Austria Spain Sri Lanka Azerbaijan South Korea Switzerland Bahrain Bangladesh Taiwan Sweden Bahamas Venezuela Canada Vietnam Cayman Islands Bolivia Uganda Bosnia and Herzegovina Turkey United Arab Emirates Bermuda Bulgaria Cambodia Uruguay United Kingdom Brazil Ukraine British Virgin Islands ITR Magazine December 2015 / January 2016 Africa Asia-Pacific Europe Latin America and Caribbean Middle East North America Central America Jurisdictions

more across site & shared bottom lb ros

More from across our site

Direct Tax

UK Cost Transparency Troubles (1).png

UK tax adviser ‘shocked’ at in-house costs criticism

It should be easy for advisers to be transparent about costs, Brown Rudnick partner Matthew Sharp said in response to exclusive ITR in-house data

Tom Baker, July 04 2025

Direct Tax

1024px-Donald_Trump_(53911666084).jpg

This week in tax: Donald Trump’s ‘big beautiful’ tax bill narrowly gets through Congress

The sprawling legislation phases out Joe Biden-era green tax incentives for businesses; in other news, the UK will reportedly maintain its DST despite US pressure

Sam Sholli, July 04 2025

Direct Tax

France business handshake

French Finance Act 2025: Major tax reform for management packages

New French legislation should create a more consistent legal environment for taxing gains from management packages, say Bruno Knadjian and Sylvain Piémont of Herbert Smith Freehills Kramer

Bruno Knadjian , July 03 2025

Transfer Pricing

Grocery store

‘TP litigation here to stay’: experts dissect South Africa ruling

The South Africa vs SC ruling may embolden the tax authority to take a more aggressive approach to TP assessments, an adviser tells ITR

Sam Sholli, July 02 2025

Indirect Tax

TP document - compliance.jpg

This month in indirect tax: compliance the top challenge for indirect tax, Thomson Reuters finds

Indirect tax professionals now rate compliance as a bigger obstacle than technology and automation; in other news, Italy approved a VAT cut on art sales

Sam Sholli, July 02 2025

Direct Tax

Artificial intelligence

AI in tax: what’s the direction of travel?

AI-powered tax agents are likely to be the next big development in tax technology, says Russell Gammon of Tax Systems

Russell Gammon, July 01 2025

Direct Tax

Lewin Higgins-Green -- FTI Consulting.jpg

Five minutes with…Lewin Higgins-Green, FTI Consulting

FTI Consulting’s EMEA head of employment tax and reward tells ITR about celebrating diversity in the profession, his love of musicals, and what makes tax cool

July 01 2025

Direct Tax

US Canada trade

Canada to scrap DST in bid to resume US trade negotiations

Canadian Prime Minister Mark Carney and US President Donald Trump have agreed that the countries will look to conclude a deal by July 21, 2025

Sam Sholli, June 30 2025

Direct Tax

Parliament House Canberra

PwC Australia’s government contract ban should be extended, senators say

The firm’s lack of transparency regarding its tax leaks scandal should see the ban extended beyond June 30, senators Deborah O’Neill and Barbara Pocock tell ITR

Tom Ravlic, June 30 2025

Transfer Pricing

Global digital

DSTs as digital infrastructure: the tax challenges of emerging markets

Despite posing significant administrative hurdles, digital services taxes remain ‘the best way forward’ for emerging economies, says Neil Kelley, COO of Ascoria

Neil Kelley, June 27 2025