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Base Erosion and Profit Shifting (BEPS) refers to tax avoidance strategies that exploit gaps and mismatches in tax rules to artificially shift profits to low or no-tax locations. Under the OECD/G20 Inclusive Framework on BEPS, over 125 countries and jurisdictions are collaborating to implement the BEPS measures and tackle BEPS.
ISLA’s Tax Working Group considers the implementation of BEPS, such as the EU Directive on Administrative Co-operation (“DAC”) to ascertain impacts through knowledge sharing and practice proposals.
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ISLA Working Groups
ISLA runs a variety of standing and topic specific working groups for its members, covering all aspects of advocacy, tax, legal, regulation and best practice. These include SFTR, CSDR, Legal & Regulatory Broadcasts and Best Practice.Click here to find out more
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