The G20/OECD BEPS Crusade

Author: Nathan Boidman

Legal Alert, Volume 33, Number 12 

Davies partner Nathan Boidman briefly examines the background to the initiative launched by the G20 and the Organisation for Economic Co-operation and Development (OECD) against base erosion and profit shifting (BEPS).

Download this article.

Key Contacts

Nathan Boidman
Nathan Boidman

Senior Counsel




IRS Finalizes High-Tax Exception to GILTI

July 22, 2020 - The U.S. Treasury Department and the IRS have released final regulations (2020 Final Regulations) allowing certain domestic shareholders of a “controlled foreign corporation” (CFC) to elect under a high-tax exception to opt out of the tax imposed on the CFC’s “global intangible low-taxed...