As European Union (EU) Member States seek to counteract base erosion and profit shifting (BEPS) practices while avoiding new obstacles to the EU’s internal ma

As European Union (EU) Member States seek to counteract base erosion and profit shifting (BEPS) practices while avoiding new obstacles to the EU's internal mark

Series on International Taxation, Volume 82 The economic value of China’s mergers and acquisitions (M&A) market is exceeded only by that of the United States.

The notion of ‘substance’ is proving to be central to the OECD’s base erosion and profit shifting (BEPS) project, particularly in the area of taxation of

Stakeholders in the international taxation community agree that existing dispute resolution processes are in serious need of improvement, and a global consensus