Council Directive (EU) 2018/822 (generally known as DAC 6) expressly provides for reporting obligations concerning cross-border arrangements that present an indication of a potential risk of tax…
I. Introduction
Shall international tax planning decrease after the implementation of BEPS? The reply is "depends" by virtue of the subject’s exposure to several variables.
Obviously, one should…
The OECD Public Discussion Draft on BEPS Action 14 (released on 18 December 2014) covers extensively dispute resolution mechanisms and ways to make them more effective. The subject has grown in…
