Ready to go on BEPS 2.0?

Tax Policy – Ready to go on BEPS 2.0? Yesterday, the Organisation for Economic Co-operation and Development (OECD) released a consultation document in connection with its continuing efforts under the Base Erosion and Profit Shifting (BEPS) project Action 1...

Capital Allowances in Europe

Tax Policy – Capital Allowances in Europe Although sometimes overlooked in discussions about corporate taxation, capital allowances play an important role in a country’s corporate tax base and can impact investment decisions—with far-reaching economic...