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The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) is the most forceful multilateral initiat

This report presents studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of gl

Schwarz on Tax Treaties is the definitive analysis of tax treaties from United Kingdom and Irish perspectives and provides in-depth expert analysis of the inter

A precise and in-depth analysis of the Multilateral Instrument and of how it impacts the tax treaty network by implementing the treaty-related BEPS measures.

This report includes changes to the definition of permanent establishment in the OECD Model Tax Convention that will address strategies used to avoid having a t