The BEPS Deliverables: A Macro Critique

Authors: Nathan Boidman and Michael N. Kandev

Tax Notes International, Vol. 76, No. 7 

The OECD’s crusade against base erosion and profit shifting will be remembered either as a well-coordinated campaign against abusive tax avoidance by large multinational enterprises or as a waste of vast amounts of time, resources, and energy for businesses, tax communities, and governments.

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Disclosure Rules for Nominee Contracts Come into Force in Québec

Oct. 02, 2020 - Bill 42, An Act to give effect to fiscal measures announced in the Budget Speech delivered on 21 March 2019 and to various other measures was assented to on September 24, 2020, bringing into force the new rules respecting the disclosure of nominee contracts to Revenu Québec (RQ ). The...