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Global tax rules are changing, and changing rapidly. The final reports on the Base Erosion and Profit Shifting (BEPS) Action Plan have been released by the Organisation for Economic Cooperation and Development (OECD) and endorsed by the G20. These reports on the 15 BEPS Action Points recommend significant changes in international tax laws and treaties. Due to the unique global alignment on the matter, BEPS is the most comprehensive change in international taxation in history. Attention has turned to the actions that are being taken by countries in response to these recommendations.

Sarah Churton, Ellis Lambert and Ian Dennis explain how the BEPS Action Plan is changing the tax landscape for intangible assets, and what this means for taxpayers.

Shaun Lucey and Ariana Kosyan provide a comprehensive review of the way financing and treasury functions will be affected by Actions 2, 4, 5, 6, 8, 9, 10, 13 and 15 of the BEPS Project.

Joost Vreeswijk and Ai-Leen Tan examine the impact that BEPS Action 7 will have on centralised operating models, and look at changes which multinationals should be considering to guard against exposure to the new rules.

Ronald van den Brekel and Tim Meijer analyse the compliance-related challenges which companies face, and how they can best allocate their resources to deal with them.

Helmar Klink analyses various aspects of BEPS Action 6 and questions the changes the OECD hopes to make in absence of a proper economic analysis.

Channing Flynn and Stephen Bates discuss the specific issues related to profit shifting in the fast-changing digital economy.

Klaus von Brocke and Jurjan Wouda Kuipers look at how BEPS recommendations interact with EU tax laws.

Monique van Herksen, Paul Mulvihill, Justin Liebenberg and Vikita Shah look at how BEPS recommendations affect tax controversy and dispute resolution.

Luxembourg’s long-awaited tax reform contains a staggered three percentage point corporate tax cut, but lobbyists still want a further drop to increase the country’s competitiveness.