Last July, the G20 finance ministers met in Moscow to endorse the OECD's action plan on tackling base erosion and profits shifting. The plan was said to mark 'a turning point in the history of international tax cooperation' and make 'the most significant potential change to international taxation for decades'.

One year on, Tax Journal the leading tax publication for the UK corporate and business community has produced a special report on 'BEPS one year on' which examines:

  • the current priorities and concerns;
  • how some countries have gone it alone;
  • the increasing scepticism from the US; and
  • what real success would like look (and what failure would be).

Thanks to Andrew Goodall, Philip Baker QC, Chris Sanger, David L. Korb and S. Eric Wang, Helen Blenkinsop for their contributions.

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