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TAXline Tax Planning 2015/16 - Chapter 7

The international tax regime has remained in the public spotlight this last year, not least as the second, and final, year of the OECD Base Erosion Profit Shifting (BEPS)Action Plan comes to its climax with publication of the final papers in early October. The UK had its election in 2015 and Germany and France have their own national elections in 2017. It is always popular among the general public to be seen to be being tough on business, and in particular international business, which does not have a vote.