by Laurence Field (Crowe Clark Whitehill)
This article explores recent attempts at European harmonization, assessing Franco-German drives for closer cooperation and integration on tax; analyzing the European Commission's latest re-launch of the common consolidated corporate tax base (“CCCTB”); and looking at whether the U.K.’s decision to leave the European Union (“EU”) will be a catalyst for greater EU harmonization among the remaining Member States.
by Stephanie Soong Johnston (Tax Notes)
by Rick Mitchell (Bloomberg BNA)
The OECD’s so-called inclusive framework for implementing the four minimum standards of the international project to fight base erosion and profit shifting has brought in many countries that aren’t members of the OECD, which launched the BEPS project, or even of the Group of 20 nations, which endorsed BEPS outcomes, Robert Stack, a former U.S. deputy assistant Treasury secretary for international tax policy, noted March 27. The G-20’s members account for about 85 percent of the global economy, he said.