International - The Evolving World of Global Tax Planning: Part I
- M. Herrington; C.H. Lowell
- International Transfer Pricing Journal, 2017 (Volume 24), No 1
- 25 January 2017
This article is the first in a series, which will review considerations that MNEs may want to take into account in adapting their strategies in this evolving world of global tax planning. The authors will address this vital topic in three instalments, namely (i) framing the background, (ii) anticipation of an ever-increasing agenda of disputes and (iii) the epochal opportunity for MNEs to retool their ETR planning strategies.