The OECD’s base erosion and profit shifting (BEPS) project has spurred jurisdictions around the world to adopt wide-ranging tax reforms to address BEPS and transparency issues, including country-by-country (CBC) reporting and tax treaty changes implemented via the multilateral instrument (MLI). The OECD is now poised to recommend a long-term solution to addressing the challenges arising from digital business models. Together, these reforms are creating a significant impact on the global tax landscape.
