OECD tax proposals and what they mean

A major milestone in the development of international tax, and arguably the global business landscape, will be reached tomorrow with the release by the OECD of the final reports under its Action Plan on Base Erosion and Profit Shifting (BEPS).

The project, which began over two years ago, was sparked by a controversial debate about whether high profile multinationals are paying their fair share of taxes. With political support from the EU and ...