The OECD’s base erosion and profit shifting (BEPS) project has been a bone of contention in the transfer pricing arena ever since its inception, with concerns from taxpayers piling up despite constant efforts at reassurance. Sophie Harding discusses taxpayers’ most burning concerns and explores whether the OECD’s BEPS proposals are actually feasible.
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Belt and Road Initiative countries face tax incentive conundrums due to pillar two, but relatively few countries would seek to scrap the project, ITR has heard