Early last week, Senate Finance Committee Chairman Orrin Hatch and House Ways and Means Committee Chairman Paul Ryan wrote a letter to Treasury Secretary Jack Lew expressing concern about the Base ...

It’s no secret that our corporate tax code is a mess. At 35 percent (39.1 percent when including the average rate of the states), the U.S. corporate tax rate is the highest among the world’s developed ...

Five years ago, the OECD released its final report on the base erosion and profit-shifting project. Tax Notes Talk host David D. Stewart chats with Deloitte’s Bob Stack, who represented the U.S.

As part of the 2014 UK Budget, HM Treasury and HM Revenue and Customs published a position paper on the Organisation for Economic Co-operation and Development’s (OECD) Base Erosion and Profit Shifting ...

A majority of Indian multinationals see the implementation of base erosion and profit shifting (BEPS) project of the Organisation for Economic Cooperation and Development leading to increase in double ...

The OECD’s BEPS project and the resulting Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS are nothing more than international tax regulators’ latest attempt to ...

In October the OECD’s Base Erosion and Profit Shifting (BEPS) project released a report outlining its progress on a series of steps it was taking to combat tactics—often legal but ethically ...

Even before the election and the Trump presidency, the need for corporate tax reform was well understood by policymakers across the aisle. In April 2016, a joint report issued by the White House and ...

The Organization for Economic Cooperation and Development has agreed on a new framework that will allow all interested countries and jurisdictions to participate in drawing up international tax rules.

A focus on hybrid arrangements, interest deductions, treaty abuse and permanent establishment structures. On 5 October 2015, the OECD published its highly anticipated final reports in relation to Base ...