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This article was first published in Accountancy Age, 7 October 2015
The OECD published their much anticipated ‘final’ reports on BEPS. Since the publication of the Action Plan back in 2013, there has been much speculation as to whether its ambitious timelines and objectives would be met.
Tom McFarlane discusses:
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The OECD has undertaken a commendable project and rightly acknowledges that more work is necessary to achieve the objectives of the three pillars. It is now time for businesses, and indeed individual tax authorities, to take a deep breath and consider the reports’ implications.