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Tax Transparency and BEPS

Owens, Jeffrey (2015) Tax Transparency and BEPS. Journal of Tax Administration, 1 (2). pp. 1-10. ISSN 2059 - 190X

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Abstract

We are moving into a new era where the traditional relationships between tax administrations, tax advisors and companies are changing: moving away from confrontation to cooperation. At the same time, there remains some hope that a new consensus will emerge from the OECD's Base Erosion and Profit Shifting (BEPS) project on a revision to the international rules of the tax game. This paper explores these issues. (author's abstract)

Item Type: Article
Additional Information: The following is a modified version of a keynote speech presented by Professor Owens at the Tax Administration Research Centre Workshop, held at the University of Exeter, 21 - 22 April 2015.
Divisions: Departments > Öffentliches Recht und Steuerrecht > Europarecht und Internationales Recht
Version of the Document: Published
Depositing User: ePub Administrator
Date Deposited: 27 Jun 2016 12:40
Last Modified: 29 Jun 2016 10:07
Related URLs:
URI: http://epub.wu.ac.at/id/eprint/5096

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