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Victor Adegite of KPMG looks at how the Nigerian Federal Inland Revenue Service has incorporated BEPS Project action points into its transfer pricing audit processes.

The UK draft Finance Bill 2016 was published on December 9 2015. Sandy Bhogal, head of tax at Mayer Brown in London, focuses on two topics of particular interest – new rules on taxation of performance-linked rewards for investment managers and new anti-hybrid rules arising out of the OECD’s BEPS Project.

Sofia Stavridi, a Queen Mary University of London graduate now working in investment management tax services at a Big 4 firm in the UK, looks at the key BEPS actions impacting the asset management industry.

Babak Nikravesh, partner at Hogan Lovells, unpicks the new FIRPTA exemption for foreign pension funds.

As developments regarding the OECD’s base erosion and profit shifting project (BEPS Project) continued throughout 2015, the Irish Government continued to be proactive in setting out its tax agenda in the context of the ongoing international tax debate. To strengthen Ireland’s competitive advantage as a destination of choice for investment and to ensure that Ireland remains responsive in this rapidly changing international tax environment, a number of positive developments were announced in 2015, explains Deloitte’s Louise Kelly.

Because tax doesn’t have to be taxing. A less-than-serious look back at some of the quirkier tax stories from the past month.

Now in its fifth year, International Tax Review’s Global Tax 50 provides a rundown of the who’s who of the tax world. One way or another, these individuals and organisations have had an impact or influence on taxation that will be felt beyond the 12 month period covered by this list. Matthew Gilleard introduces the Global Tax 50 2015

Many of our readers will have been eagerly awaiting the sound of ITR's February issue hitting their hallway floor after we moved our landmark Global Tax 50 feature to this edition to accommodate last month's BEPS Special.

The Budget season is about to start in Asia. Ralph Cunningham believes finance ministers are likely to prioritise local or regional concerns rather than get involved in any deep discussions about base erosion and profit shifting.

‘Transparency’ is the latest term of art that has emerged from the OECD’s Action Plan with respect to its base erosion and profit shifting (BEPS) initiatives. But the obvious question that has consciously been ignored in the public domain is: where are the matching transparencies regarding determination of tax risks and identification of substantive issues by tax authorities upon commencement and conduct of an audit?