Robuta

EY discusses the global tax implications of Base Erosion and Profit Shifting (BEPS) 2.0 and the challenges it presents for businesses and governments alike.

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A review of the academic literature on profit shifting, a timely addition to the ongoing debate regarding international tax rules to address tax avoidance.

In July 2013, the OECD published an Action Plan on Base Erosion and Profit Shifting (BEPS). This set out 15 BEPS actions, and on 5 October 2015 the OECD and...

Sheep farmers would no longer need government subsidies if they allowed land to return to forest, University of Sheffield research finds