Recent developments in tax policy within the European Union and at the international level (i.e. BEPS Actions and the BEPS implementation process) have made it

The power of a country to freely design its tax system is generally understood to be an integral feature of sovereignty. However, as an inevitable result of glo

Tax competition in the form of harmful tax practices can distort trade and investment patterns, erode national tax bases and shift part of the tax burden onto l

Rarely in the history of international tax law have there been so many evolutions in such a short space of time: In a dizzying array of reports, work programmes