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Insights Vol. 3 No. 4: B.E.P.S. Around The World

Volume 3 No 4   /   Read Article

By Kenneth Lobo and Stanley C. Ruchelman

Under political pressure from N.G.O. watchdogs, governments are striving to demonstrate their support for the B.E.P.S. Action Plan on a national level. Kenneth Lobo and Stanley C. Ruchelman look at implementation issues around the world. Included are issues in Germany related to exchanges of information, treatment of C.I.V.’s for income tax treaty purposes, and U.K. tax penalties for aggressive tax planning.  See more →