International - BEPS: Current Reality and Planning in Anticipation
- C. Lowell; M. Herrington
- International Transfer Pricing Journal, 2014 (Volume 21), No 2
- 7 March 2014
The authors reflect on the progress so far of the OECD BEPS initiative, and consider how multinational groups could be planning in anticipation of the changes that may come out of the process.