International Tax Report

In this article Flavia Cavalcanti Pepe and H. David Rosenbloom update their prior analysis of Derivative Benefits provisions under Limitation on Benefits (published in the October 2015 and November 2015 editions of International Tax Report) to..

The OECD is inviting ‘BEPS associates’ to join a new inclusive framework to increase global collaboration around – and implementation of – its Base Erosion and Profit Shifting Project. Following the release of the final..