Extensive tax planning by MNEs can be countered by directly reducing its benefits. A conditional tax on intragroup flows of interest and royalties does precisely that.
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.
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”.