While every attempt will be made to ensure that information provided is accurate at the time of publication, it should be treated as guidance only and does not constitute legal or professional advice. Tax law and guidance changes frequently and readers are advised to consult the current relevant publication for the most up-to-date information on this topic.

On 19 July, the OECD published its Action plan on base erosion and profit shifting, produced at the request of the G20 in response to growing public disquiet on the perceived avoidance of tax by some multinationals. This report provides: an overview of developments; a Q&A on the key issues; the 15 action points; and further reaction from tax experts.

Download the full article