The irritation game
lthough it is generally considered that the UK’s parliament in Westminster is supreme (in that it can enact wh...
International Tax
International Tax
Heading for a split
In the base erosion and profit shifting (BEPS) action plan presented on 19 July 2013, the OECD called for the ...
Shifting interests
The OECD’s action plan to counter base erosion and profit shifting is in full flow.
