Unilateral BEPS Initiatives: The Emperor’s New Clothes OR How Countries Go To War?

Steef Huibregtse, Avisha Sood, Margie van der Valk and Igne Valutyte. The authors are lawyers at TPA Global.

Progress has been painstaking as far as the establishment of anti-BEPS initiatives is concerned. Too painstaking for some countries, which have proposed unilateral actions to secure that mercurial part of their tax base which is prone to cross-border migration. The following article considers the BEPS Action Plan, the additional moves made by governments, and the implications for such initiative.

Download the full article:

150611_Global_UnilateralBEPS_TPA_v1.pdf

Download PDF • 129KB