Final Stages of B.E.P.S. Implementation and its Effects

Volume 2 No 8   |   Read Article

By Rusudan Shervashidze

As the conclusion of the O.E.C.D.’s B.E.P.S. Project draws ever nearer, Rusudan Shervashidze examines domestic implementation efforts in a number of foreign countries and the unanticipated tax ramifications for multinational enterprises. In their attempts to meet these requirements, countries are making some of the most significant changes to international taxation policy that we have seen in decades.  See more →