Published in: IAFEI Quarterly 32nd Issue, April 2016

Some are of the view that we are witnessing a paradigm shift, others maintain that we are merely on the threshold of much more complex times embedded with an increased compliance burden.
With the release, on October 5, of the long-awaited final Reports on the OECD BEPS (Base Erosion and Profit Shifting) project, we are now about to enter the “implementation phase”.

Scarica (in inglese)