Eric Wang and Andrew Thomson Author Practical Law The Journal Article on Organisation for Economic Co-operation and Development’s Base Erosion and Profit Shifting Project

March 1, 2016

Practical Law The Journal’s March issue includes an article by Messrs. Wang and Thomson titled “Expert Q&A on the OECD’s BEPS Project.” The article sets out why base erosion and profit shifting (BEPS) is a concern, the action items recommended by the Organisation for Economic Co-operation and Development (OECD) and how the United States, United Kingdom and European Union propose to implement them, with a particular focus on transparency and country-by-country reporting.