Following the financial crisis and ensuing austerity, politicians discovered the problem of tax avoidance. In response … citizens in the fairness of tax systems worldwide. The measures we are presenting today represent the most fundamental changes … to international tax rules in almost a century: they will put an end to double non-taxation, facilitate a better …

The OECD/G20 Base Erosion and Profit Shifting (BEPS) Project laid the foundations of the project to address the tax … proposals to ensure that all members of the Inclusive Framework could be kept fully informed of the economic and tax revenue … impact of key decisions relating to the proposals. This report presents an ex ante analysis of the economic and tax revenue …

the exceptional economic circumstances. This unprecedented situation is raising many tax issues, especially where there … that is not their country of residence. These issues have an impact on the right to tax between countries, which is … currently governed by international tax treaty rules that delineate taxing rights. At the request of concerned countries, the …