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The OECD's Multilateral Instrument for BEPS: Building the Orchestra
Nov. 20, 2017

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The past decade has seen the tax affairs of multinational enterprises receiving unprecedented levels of scrutiny, with demands for international tax reform growing. However, bringing structure to that reform process has not been simple. The OECD has advocated the adoption of a multilateral instrument in an attempt to update international tax treaties simultaneously.

The past decade has seen the tax affairs of multinational enterprises receiving unprecedented levels of scrutiny in the face of global economic woe and turmoil. Demands for international tax reform have come from campaigners, the public and politicians alike. But with hundreds of competing jurisdictional voices clamoring to be heard, bringing structure to that reform process has been anything but simple.

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Source: www.bna.com