Tax Transparency and BEPS

Authors

  • Jeffrey Owens Director of the Global Tax Policy Centre at the Institute for Austrian and International Law, WU Vienna University of Economics and Busines; Former Director of the Centre for Tax Policy and Administration at the OECD.

Abstract

We are moving into a new era where the traditional relationships between tax administrations, tax advisors and companies are changing: moving away from confrontation to cooperation. At the same time, there remains some hope that a new consensus will emerge from the OECD’s Base Erosion and Profit Shifting (BEPS) project on a revision to the international rules of the tax game. This paper explores these issues.

Volume 1.2 of JOTA - Owens Cover

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Published

13-01-2016

How to Cite

Owens, J. (2016). Tax Transparency and BEPS. Journal of Tax Administration, 1(2), 5–14. Retrieved from https://journals.docuracy.co.uk/jota/article/view/144

Issue

Vol. 1 No. 2 (2016): General Issue

Section

Articles

License

Copyright (c) 2016 Jeffrey Owens

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