siness models adopted by insurance companies; and comparative analysis of double tax treaty policies adopted in a number of countries with respect to the perman

The OECD’s guidance on combatting tax avoidance strategies associated with Base Erosion and Profit Sharing (BEPS) methods is complex and accompanied by a weal

This report includes changes to the definition of permanent establishment in the OECD Model Tax Convention that will address strategies used to avoid having a t

Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adop

"Switzerland has recently witnessed an unprecedented level of tax treaty negotiations. Although this is a direct result of Switzerland's revised position regard