Tax Transparency and BEPS

Publication: Scientific journalJournal articlepeer-review

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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)
Original languageEnglish
Pages (from-to)1-10
JournalJournal of Tax Administration
Volume1
Issue number2
Publication statusPublished - 2015

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