Taxes

DUTCH PROFESSOR: ‘Capabuild comes to the rescue, avoiding an important flaw in BEPS’

Recently, Professor Peter Kavelaars wrote a column in a Dutch tax journal (WFR 2021/139) addressing the bias ofexcessive focus on BEPS. He pointed out that developing countries are not really taken seriously under the BEPSprogram. Such is, in his view, not surprising since – despite its G-20 mandate – the OECD drives the BEPS project,and …

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