Although the OECD’s Base Erosion and Profit Shifting (“BEPS”) recommendations are merely advisory, governments of many countries, including the UK, have confirmed that they will be implementing some or most of the recommendations.
This Guidance Note provides a look into how the BEPS actions are being implemented in the UK. Please refer to GNT 26 BEPS Overview for an introduction to the BEPS initiative.
This content is restricted to members. To view this content please register or login below to view this content.