Tax Law Review 2020

It has only been about twelve years since the global economic crisis of 2008 forced the western industrialised countries, under the leadership of the OECD, to take coordinated action against the reduction of tax bases and the cross-border shifting of profits by multinational corporations (Base Erosion and Profit Shifting, BEPS).

Now comes BEPS 2.0, an OECD project aimed at developing a globally coordinated taxation concept. At the same time, with a view to compliance requirements and future dispute resolution, clear and straightforward concepts are to be developed in order to make the taxation procedure as efficient and administratively simple as possible.

If you have any further questions on this topic, please do not hesitate to contact Dr Lukas Rattacher.

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