This paper will review themes arising from the OECD/G20 BEPS project and the final deliverables published in October 2015. The author examines some reverberations from the final deliverables and post-BEPS developments. The author questions whether the final deliverables address the problems...

This is a unique era where the international tax community, most vocally represented by developed countries mainly through the OECD/G20 is engaged in a global fight against tax evasion/avoidance. It is thought that lack of tax cooperation increases the risk of cross-border tax evasion and...

This paper was commissioned by the Singapore Management University (SMU), with a focus on Singapore. In this paper, the author examines the advent of global standards for automatic exchange of information, following intense political interest in the European Union and the USA. From an EU law...