This content is from: Global BEPS: Improving data, economic analysis and measurement It is stating the obvious to say that current international efforts to tackle base erosion and profit shifting (BEPS) have attracted a great deal of global attention. Since the OECD and G20 countries, working together... May 26 2015
This content is from: Global The Brockman brief: UK diverted profits tax: The extrapolation effect The UK's diverted profits tax (DPT) was developed, and enacted, quickly in the weeks leading to the general election. The legislation was a two-pronged attack: on transactions having insufficient economic substance an... May 26 2015