Preventing base erosion - The great BEPS debate

The political momentum for changing the international tax system has never been greater. The OECD’s work on issues concerning base erosion and profit shifting (BEPS) has been thrust firmly into the spotlight. As we await the organisation’s roadmap on addressing BEPS in July, Joe Dalton asks stakeholders on all sides of the debate: how should the international tax system be fixed, and what are the consequences for the multinationals operating within it?