Tax Transparency and BEPS

Publikation: Wissenschaftliche FachzeitschriftOriginalbeitrag in FachzeitschriftBegutachtung

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Abstract

We are moving into a new era where the traditional relationships between tax administrations, tax advisors and companies are changing: moving away from confrontation to cooperation. At the same time, there remains some hope that a new consensus will emerge from the OECD's Base Erosion and Profit Shifting (BEPS) project on a revision to the international rules of the tax game. This paper explores these issues. (author's abstract)
OriginalspracheEnglisch
Seiten (von - bis)1-10
FachzeitschriftJournal of Tax Administration
Jahrgang1
Ausgabenummer2
PublikationsstatusVeröffentlicht - 2015

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