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Tag: BEPS

  • Big data and taxes – the next big thing or a big mistake?

    Big data and taxes – the next big thing or a big mistake?

    Aleksandra Bal | | 0
    This blog explains how the trendy concept of Big Data is used in the context of taxation. There's a general perception that the more data companies reveal, the more difficult it will be for them to shift profits using sophisticated tax planning strategies.
  • A deliverable that fails to deliver results

    A deliverable that fails to deliver results

    Aleksandra Bal | | 0
    This note presents the author’s personal views on the OECD final report on BEPS Action Item 1 “Addressing the Tax Challenges of the Digital Economy”.