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International Tax Alert: OECD releases BEPS papers

17 September 2014

Yesterday saw the release of the first set of deliverables under the OECD’s project on base erosion and profit shifting (BEPS).

These constitute the “building blocks” for an internationally agreed and co-ordinated response to government and media concerns in recent years about the perceived way in which shortcomings in relevant domestic and international tax rules allow modern multinationals to structure their activities to reduce their effective overall tax rate.



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